CIS deductions not made – what happens now?

If a contractor has not made the appropriate CIS deductions from the payments made to subcontractors, HMRC can issue a ‘determination assessment’ in order to collect the CIS deductions due.

How far back can HMRC go?

Where any loss of tax is not due to careless or deliberate behaviour, HMRC can raise an assessment in the four year period from the end of …