cparker87
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Can you get CIS Deduction Statements from HMRC now?

Can you get CIS Deduction Statements from HMRC...

Terribly disorganised client has previously not used an Agent and has failed to retain his 2011/12 CIS Deduction Statements. His invoice records are also poor and not entirely reliable as they do not completely agree to the Bank Account.

It's a bit late to check with HMRC so if anyone is about - is it possible to request a CIS Deduction Statement summary for a tax period from HMRC for a subcontractor now?

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By SteveOH
18th Jun 2012 22:41

It's very difficult

There is something on the HMRC website (can't for the life of me remember whereabouts I saw it) that gives some guidance in this area.

The gist of it was that you had to demonstrate to HMRC that you had tried every other means of obtaining the information (e.g. contacted the contractor, examined bank statements, examined client's records etc etc) and then they might send you a note of the deductions.

I think you will find it's a bit like pulling teeth.

Thanks (1)
18th Jun 2012 23:33

Try the contractors

Recently had a client who had never received deduction statements from contractor despite repeated requests.

I politely requested copies from the contractor and advised that I would be contacting HMRC CIS compliance if I didn't get copies.

Copies arrived the following day.

Whilst in your case the contractor may not be at fault, they should still be able to provide copies.

I am assuming your client only worked for one/two contractors in which case this should be a relatively easy exercise.

 

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derdle
19th Jun 2012 11:09

Train the Subbie

Preparing CIS returns for several contractors I am always amazed at the number of subbies who come along in May/June who say they received some/all of their deduction statements but they didn't keep them so can they have another set. I'm not saying all contractors send out the statements promptly as experience tells me they don't and you often have to chase, I chase if I'm expecting a certificate and try to find out who is producing the paperwork as it may not be the day to day contact at the contractor.  

 

I had a subbie yesterday who phoned, he is meeting his Accountant tomorrow and moved home mid-year didn't tell the client (or me) so doesn't have the statements after he moved as they went to his old address (he emails his invoices and they don't have an address on), apparently he didn't pay for mail forwarding or realise he was missing 8 months of statements. I use Moneysoft and now email most statements which is easy for me. Talking to the subbie, restoring the prior year backup and resending the statements due to his ineffiencies has taken 20 minutes of my time, but if every subbie I deal with rings in it will take several days! Across all my clients experience tells me 25% of the subbies will need copy certificates. 

 

Contractor's need to be reminded of their obligations to send statements and subbies must ensure they obtain their statements and keep them safe. 

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19th Jun 2012 08:08

.

Thanks for the feedback.

Unfortunately he has around 5 contractors. Annoyingly I'm already over budget. Oh well. =(

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19th Jun 2012 08:44

FYI

For all who may read in a similar situation, the correspondence address for HMRC CIS team queries is:

 

HMRC

Customs House

Carbane Way

Carbane Industrial Estate

Newry

County Down

BT35 6QG

 

You need to state:

Taxpayers name / reference

and for each Contractor:

Name

Reference No (if known)

Dates worked

Payments made

Reason Why querying HMRC (e.g. cant get info from contractor)

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19th Jun 2012 09:36

Over budget - charge him more

@cparker87 - you should charge him extra for having cr*p records.

You can only produce his accounts from information provided. As it stands the accounts you have prepared from the information available show that he has a tax liability (you can't assume CIS deductions).

If he wants you to establish the correct CIS tax deducted so that he can claim a rebate then he needs to pay you for that extra work.

 

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