Not registering as CIS contractor and gross payment made to self-employed builders

Not registering as CIS contractor and gross...

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I have a client who was developing a site which has both commercial and residential parts.

He was using a supplier who employed people to work on site and in some cases used agency staff. PAYE and CIS responsibilities rested with the supplier.

Towards the end of the development process the supplier used went into receivership and the client asked builders on site to complete the work and paid them directly.  He did not register with HMRC as CIS contractor and has not deducted tax.

This has come to light when doing year end accounts. Quite late.  The client does not have contact details of people employed and I cannot get details from receivers.  We will need to declare this to HMRC - suggestions of best way of doing this and indication of fines and penalties

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