CISR72610 | Deductions: credit and repayment: credit claimed where no deduction made (A)

| CISR72000 | Information contents | |—————————————————————————————————–|———————-|

This action guide explains the steps you should take where a subcontractor claims credit for a deduction that should have been made under the CIS Scheme but was not.

1. Explain to the subcontractor that no credit is due because no deduction was made

2. Send a report to the contractor’s Employers Section.