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Contents

Official guidance
Debt Management and Banking Manual

DMBM524500 · CIS: pursuit action

  • DMBM524510 · Work items not suitable for the automatic process
  • DMBM524530 · C/W CIS Other Enforcement actions
  • DMBM524540 · Linking and associating non-CIS work items
  • DMBM524550 · Pursuit of PAYE and CIS work items
  • DMBM524555 · Return Period exemption signal
  • DMBM524557 · Penalty inhibition signal
  • DMBM524558 · Debt and return pursuit: CIS: Record contact
  • DMBM524560 · In-year PAYE work items contractor only schemes (XP)
  • DMBM524570 · Quantification and P100 procedure in P(SC) and XP cases
  • DMBM524580 · Employer/contractor schemes P(SC)
  • DMBM524590 · Enforcement procedures
  1. CIS: pursuit action: contents
  2. CIS: Pursuit action: Quantification and P100 procedure in P(SC) and XP cases

DMBM524570 | CIS: Pursuit action: Quantification and P100 procedure in P(SC) and XP cases

From HM Revenue & Customs · Debt Management and Banking Manual

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Where the debt on the contractor’s CIS monthly return does not match the amounts declared on the P100 (for years prior to 2013-14) or quantification:

  • contact the contractor to establish the reason for the discrepancy

  • follow up as appropriate.

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