PAYE21241 - employer records: maintain employer record: verification of deductions under CIS - up to 2007 (Action Guide)
This information applies to the old CIS scheme for years up
to April 2007, when ‘New CIS’ was introduced.
From April 2007 if you receive enquiries about New CIS from
an employer / contractor or subcontractor they should be asked to
contact the CIS helpline 0845 366 7899.
To take the appropriate action when asked to verify whether
credit for deductions made under the CIS provisions have been
reported accurately, follow steps 1 - 7 below. This Guide is
presented as follows
| Initial action | Step 1 |
| Action in responsible office | Steps 2 - 7 |
Initial action
- Check the correspondence to ensure that your office deals with
the contractor
- If so go to step 2
Otherwise
- Send the correspondence to the correct responsible processing office
And
- Notify the subcontractor's office that the correspondence has been passed on and to which office
Action in responsible office
- Compare the figures provided by the subcontractor with the
corresponding figures on the CIS36 Continuation Sheet
- If they agree
- Advise the subcontractor's responsible processing office that credit can be given for the amounts claimed
- Where they do not agree, you must consider if the CIS36
contains any entries for the subcontractor
- If there are any entries go to step 5
- If there are not any entries go to step 7
- If the
CIS36 contains entries for the subcontractor
- Advise the subcontractor's responsible processing office of the details on the CIS36 and confirm that credit can be authorised for this amount only
- Send a copy of the following to the subcontractor's responsible
processing office
- CIS36 Continuation Sheet
And
- The contractor's signed Declaration from the reverse of the CIS36
- If there is
no entry for the subcontractor on the CIS36 advise
the subcontractor's responsible processing office
- That the CIS36 reveals no entry for the subcontractor
And
- That you can not authorise any credit
