SolvedCISR73010 | Deductions: checking of deductions: introduction
From HM Revenue & Customs · Construction Industry Scheme Reform Manual
| CISR73600 | Action guide contents | |—————————————————————————————————–|———————–|
This section covers the receipt and checking of subcontractors’ Payment and Deduction Statements (PDS).
It explains
what to do when you receive a PDS from the subcontractor
which PDS’s need to be checked
how to go about checking the PDS’s on the CIS system
how to interpret information on the CIS system for checking purposes
There are separate sections in this chapter on the following subjects
(CISR72010) Credit and repayment of deductions generally, and special cases
(CISR75010) Giving credit or making repayments in SA cases
(CISR76010) Giving credit or making repayments in CTSA cases