CISR74040 | Deductions: checking of deductions where contractor’s monthly return not submitted: Action by Debt Management and Banking Office where the contractor is insolvent

A report should be made to DMB where the contractor is registered on CIS and it was not possible to confirm the payments and deductions claimed by a subcontractor by reference to either a payment and deduction statement and/or CIS300 entry. The subcontractor has now provided you with evidence to confirm (or partially confirm) the CIS deduction(s) claimed and

• the contractor is insolvent.

The subcontractor's Authorising Office will report details of the CIS deductions now allowed to the subcontractor to the DMB Office based on the evidence of deductions supplied by the subcontractor.

Where the contractor is insolvent, the DMB Office should approach the appointed Insolvency Practitioner to try and obtain any missing (or insufficient) CIS300 returns, where appropriate. Where it is not possible to obtain outstanding (or amended) CIS300 returns, the DMB Office should follow the guidance at CISR69020 in order to create a CIS EOY charge for the contractor.