ECH21185 - CIS until 05-04-07 – Failure to Inspect a Registration Card
ECH14405 explains when a contractor had
to inspect a registration card and what information from the card
the contractor was required to retain.
A contractor who failed to inspect a registration card may be
liable to a penalty not exceeding £3,000 under Section 566(2B)
ICTA 1988.
Where a CIO discovers that a contractor
- failed to inspect a registration card(s)
The CIO must
- establish the extent of the failure and
- fully explore the reasons for the failure ( ECH8045)
CIOs must
- remain aware that the reasons for failing to inspect a registration card could range from a lack of care in operating the CIS to collusion in identity fraud.
Before seeking a penalty for failure to inspect a registration card the CIO must contact TAA (Newcastle) for advice. (This text has been withheld because of exemptions in the Freedom of Information Act 2000)
