ECH5015 - Legislation: Authority to Inspect, Copy or Remove Contractor Records

Powers of inspection enable authorised officers of HMRC ( ECH2005) to check that contractors operate the Construction Industry Scheme (CIS) in accordance with the Regulations.

The Regulations cover authority to

• inspect contractors' operation of the CIS
• inspect the required records at the 'prescribed place'
• copy, make extracts from and remove records and documents produced for inspection

The powers to inspect, copy or remove contractors' records are provided by

Regulation 51 of the Income Tax (Construction Industry Scheme) Regulations 2005 which permits authorised officers to

• inspect specified records and documents, at the prescribed place, relating to the calculation or payment of all sums paid to subcontractors
• inspect specified records and documents, at the prescribed place, relating to deductions from such sums
• copy, make extracts from and remove records and documents produced for inspection

Regulation 52 of the Income Tax (Construction Industry Scheme) Regulations 2005 also permits authorised officers to

• inspect a subcontractors specified records, at the prescribed place, relating to amounts the subcontractor would have been liable to pay but for the withholding of sums by the contractor
• inspect specified records, at the prescribed place, relating to amounts deducted by a contractor
• copy, make extracts from and remove records produced for inspection.

If a contractor or subcontractor challenges your authority, see ECH5020.

If a contractor or subcontractor challenges your identity, see ECH1050.

If the contractor or subcontractor denies access to the records or refuses to produce records refer to instructions at ECH7112.