ECH7080 - Commencing the Compliance Check: Employer is Also a Contractor

Where it emerges that the employer is also a contractor but RIS did not identify the construction industry element of the case or a CIS risk is disclosed or identified, you should

• advise the employer that the sub contractor element will be conducted separately
• contact the CIT dealing with the contractor for assistance with a view to jointly working the case
• continue to pursue the remaining risks.

Where failures are identified as part of a PAYE only case a report of the amounts recovered together with any relevant case papers should be

• forwarded to the CIT dealing with the contractor to consider