Compliance checks: penalties for CIS payments or returns connected to deliberate non-compliance — CC/FS96

HM Revenue and Customs Version 1 original current

Imported from official source

This factsheet tells you about the penalties we may charge if we’ve issued a determination under either section 62A or 62B of the Finance Act 2004 for the Construction Industry Scheme (CIS).

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Version
1 of 1
Recorded
September 26, 2026 10:07
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Initial
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048d1e5d0d73bb958c7ab5560d21bc86
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Officially records where a publication came from, not whether it is true. Imported records are reproduced from an organization's own official source.