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.
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.