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.