ECH21190 - CIS until 05-04-07 – Submission of Inaccurate or Incomplete CIS25 Vouchers

ECH14430 explains the types of vouchers used under CIS until 05-04-07 and the action to be taken by a contractor / subcontractor.

ICTA1988/S566(2C) provides for

• a penalty not exceeding £3000
• where a contractor has submitted
• inaccurate or incomplete CIS 25 vouchers and they are
• inaccurate or incomplete in any material respect.

If the contractor

• inspected a valid registration card,
• or a document that he had reasonable grounds to believe was a valid registration card and
• took reasonable steps to ensure that the vouchers were correct
• a penalty will not be sought in accordance with S566(2D).

Whenever a CIO identifies that a contractor has submitted inaccurate or incomplete CIS25 vouchers the CIO must

• establish the extent of the errors / omissions
• explore the reasons for the errors / omissions and
• consider whether a penalty is appropriate.

Before seeking this penalty the CIO must

• contact TAA (Newcastle) for advice. (This text has been withheld because of exemptions in the Freedom of Information Act 2000)