INSIGHT

if you are a subcontractor under the Construction Industry Scheme (CIS) and paid without deduction of tax you will be subject to an ongoing review by HM Revenue & Customs (HMRC).

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HMRC Investigations

Useful Documentation / Links

Compliance Checks Factsheets

HM Revenue & Customs factsheets regarding new compliance checks

General Information

Requests for Information and documents

Visits - Pre-arranged

Visits - Unannounced

Visits - Unannounced - Tribunal approved

What happens when we find something wrong

Help and advice

HM Revenue & Customs Code of Practices

Code of Practice 8 – Special Compliance Office Investigations

Code of Practice 9 – Civil Investigation Cases of Suspected Serious Fraud

Code of Practice 11 – Self Assessment Local Office Enquiries

Code of Practice 14 – Corporation Tax Enquiries

Links

HMRC Compliance checks manual - http://www.hmrc.gov.uk/manuals/chmanual/index.htm

HMRC Enquiry manuals - www.hmrc.gov.uk/manuals/emmanual/index.htm

Special Civil Investigation Guidance manual - www.hmrc.gov.uk/manuals/scigmanual/index.htm

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