Sub contractor client has no CIS paperwork

Posted by partner55 PM | on Fri, 04/11/2011 - 10:34 792 5 comments | report

A new client came to see me yesterday.

He worked for a contractor for 17 weeks last year.

He raised invoices to the contractor.

The contractor issued paperwork which shows full amount of invoice less 20% tax, and my client was paid the net amount.

There seems to be no formal CIS certificates.

My client should be due a tax refund.

What paperwork do I need to get the tax refund for him?

Comments

You say that

Time for change | Fri, 04/11/2011 - 10:51 | Permalink

"the contractor issued paperwork".

If this "paperwork" is marked Construction Industry Scheme, payment and deduction certificate then, I would suggest, that you have all that is necessary.

With your client providing invoices, for his work, you seem to have a belt and braces situation, which is quite refreshing in this environment.

Thanks but the paperwork

partner55 | Fri, 04/11/2011 - 11:51 | Permalink

Thanks but the paperwork issued does not mention CIS at all,

They are all interim certificate/ payments,

Gross value

less previous value

Balance

Less discount/tax at 20%

Balance

Vat Nil

Payment

The clients UTR/ NI number and V number are mentioned.

Well I

Time for change | Fri, 04/11/2011 - 12:05 | Permalink

would suggest that you have what you need.

Obviously, unless the case was selected for future enquiry, you're not going to be submitting any paperwork, to HMRC.

These things are always difficult, when one can't see exactly what is on the desk but, given what you have said, I would be prepared to go ahead.

CIS certificate

Roland195 | Fri, 04/11/2011 - 12:13 | Permalink

You are not still expecting to receive a green CIS voucher like in the good old days are you?

Thanks.

partner55 | Fri, 04/11/2011 - 14:12 | Permalink

Thanks.