CISR85070 | CIS fraud measures: General awareness

A person’s awareness of deliberate tax errors and fraud, both in general and specific to the construction industry at the time the payments were made or received, should be evidenced and documented.

This could include the following:

• General press coverage of PAYE and CIS tax and labour supply chain fraud, trade coverage and public discussion

• Details of warnings given, whether in writing or by means of conversations by telephone or on HMRC visits, which informed the person of the risks of fraud and/or its characteristics,

• Any record of acknowledgements by the person, whether in writing or in discussions, or any knowledge or understanding of those risks or characteristics

• Membership of a trade body that has highlighted related fraud or has been involved in supporting litigation or lobbying against HMRC anti-fraud measures

• Frequency and extent of the notifications from HMRC in previous periods of the person’s involvement in construction supply chains traced to fraud

This list is not exhaustive and there may be other indicators of a general awareness of fraud or specific to the industry and the payments that have been made or received.