CISR85110 | CIS fraud measures: Regulation 13A Determinations

SI2005/2045 Regulation 13A permits HMRC to raise a determination on a person to cover amounts the person is liable to pay

• Under FA04/S62A - for more information see CISR85020

• Under FA04/S62B - for more information see CISR85040

An officer of HMRC must serve a notice of the determination on the person.

Where a determination is made under FA04/S62A, an Officer may determine that the person is liable to pay an amount equal to 20% of the payment made under a construction contract.

Where a determination is made under FA04/S62B, an Officer may determine that the person is liable to pay an amount equal to the credit claimed.

It is possible for the determination to cover one or more amounts the person is liable to pay under FA04/S62A or FA04/S62B.

Determinations resulting from compliance intervention should cover each of the Income Tax years in which the person has made payments or claimed a CIS credit in a return.

TMA70/ Parts 4, 5, 5A, and 6 (assessment, appeals, collection, and recovery) apply to determinations made under Regulation 13A as if the determination was an assessment of income tax charged on the person. These parts of the Act apply except that the amount determined is due and payable 14 days after the determination is made. This 14‑day rule sets the initial due date but does not remove the ability to request postponement of the tax on appeal.