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 you discover that a contractor
- failed to inspect a registration card(s)
you must
- establish the extent of the failure and
- fully explore the reasons for the failure ( ECH8045).
You 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 you can contact TAA Liverpool for advice. (This text has been withheld because of exemptions in the Freedom of Information Act 2000)
