DMBM524460 | CIS: Verification procedures in DMB: Contractor claims relief under Regulation 9(3)

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If the contractor claims that no deduction, or too little deduction, was made and that the failure arose from an 'error made in good faith' or a 'genuine belief' that the payment was not within the scope of the Scheme, follow the guidance in PA6.300 and existing procedures.

Where a Regulation 9(3) direction is made, you should inform

• the CIS Unit,

• the subcontractor's processing office, and

• the contractor's processing office.