Annual Return Penalties

Annual Return Penalties

Didn't find your answer?

A client had a subcontractor working for him from Jun 06- Mar 07. It was a one-off job and he ceased to use any subcontractors thereafter. We recently registered him as a contractor and the annual return form CIS36 for 06/07 has also been submitted recently. We believe there will be penalties for the late submission of the same, but will there be any penalties for late registration as a contractor?

For the following year 07/08, can we request the tax office to deregister him as a contractor effective from 6/4/07 so that the monthly CIS 300 returns are not due for submission, on the grounds that it was a one-off job? Has anyone come across a similar situation? Any opinions welcome.

A Anon

Replies (0)

Please login or register to join the discussion.

There are currently no replies, be the first to post a reply.