DMBM524440 | CIS: verification procedures in DM: no payment or deduction statement prepared by contractor

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Where you make contact and confirm that the contractor has not submitted Payment and Deduction statements to subcontractors

• remind the contractor of their obligation to provide Payment and Deduction Statements to every subcontractor from whom a deduction has been made in accordance with 'CIS340 Section 3 How payments are made to subcontractors’

• ensure any outstanding CIS300 monthly returns are filed electronically

• obtain payment of any liabilities due from the contractor; the overall liability may be reduced if the contractor is a limited company and is entitled to set-off company deductions suffered against PAYE/NIC/CIS liabilities due

• advise the CIS Unit of the outcome of their enquiries

• advise the subcontractor’s processing office of the outcome so that credit can now be given for the amount deducted.