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CISR16073 | The Scheme: primary legislation: section 62B

From HM Revenue & Customs · Construction Industry Scheme Reform Manual

This section explains when an officer can determine that a person is liable to pay an amount equal any CIS credit they claim where they knew or should have known there was no CIS deduction made or any deduction made would not be paid to HMRC.

Then an HMRC officer may determine that the person is liable to pay an amount equal to the CIS deduction claimed to have been deducted in a return (FA04/S62B(2) where

  • A person makes a return that treats a sum as a CIS deduction: FA04/S62A(1)(a), and

  • Before making that return, the person knew or should have known that the sum had not been deducted, or had deliberately not been paid, or would deliberately not be paid, towards those liabilities: FA04/S62A(1)(b).