HMRC has long regarded the construction industry as a danger area, and a fertile area for non compliance. Despite numerous changes to certification and tax deduction documentation, it still remains a high risk area and when carrying out a review, HMRC will pay particular attention to:
- Ìý
•ÌýÌýÌýÌý failure to recognise a construction operation to which the Construction Industry Scheme applies. It is sometimes difficult to decide if CIS
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 16:35