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Return and certificate where amount unpaid

Action to recover construction industry scheme (CIS) tax deductions can be taken by HMRC where, 17 days or more after the end of a tax period, Condition A, B, or C below is met¹:

1. Ìý

   (A)ÌýÌýÌýÌý the contractor has not paid any amount to HMRC due in respect of deductions on account of tax from contract payments and HMRC are unaware of the amount, if any, that the contractor is liable to pay for that tax period²

2. Ìý

   (B)ÌýÌýÌýÌý the contractor has paid an amount to HMRC in respect of deductions on account of tax from contract payments, but HMRC are not satisfied that this is the full amount that the contractor is liable to pay for that period³, or

3. Ìý

   (C)ÌýÌýÌýÌý the contractor has made a return (see E5.542B) showing the amount that they are liable to pay to HMRC for that tax period, but the full amount shown in the return has not been paid⁴

If condition