Under the CIS, a subcontractor receives a payment deduction statement from the contractor. The statement sets out the gross amount paid to the subcontractor and details of any tax deducted.
The subcontractor must retain the statement as proof of the amount deducted. If the subcontractor does not have all of their statements, they can ask their contractor for replacement copies.
It is also possible to request missing statements from HMRC. Previously, subcontractors could do this by calling HMRC’s CIS helpline. From 1 July 2024, HMRC only accepts requests made in writing. HMRC’s guidance explains what information to include in the request and where to send it. HMRC will aim to respond to the request within 15 working days.
HMRC says it has made this change as part of ongoing efforts to improve processes and ensure taxpayers’ data remains secure. This information will be included in the next edition of Agent Update, which is expected to be published on 17 July 2024.
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