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HMRC can determine to the best of its judgement the amount under the construction industry scheme (CIS) that the contractor is liable to pay. This might be necessary where¹:

1. Ìý

   •ÌýÌýÌýÌý there is a dispute between a contractor and subcontractor (either regarding whether a payment is made under a construction contract, or any amount deductible from a contract payment to a subcontractor or his nominee on account of tax under FA 2004, s 61)

2. Ìý

   •ÌýÌýÌýÌý HMRC has reason to believe, as a result of an inspection of the contractor's records or otherwise, that there may be an amount payable that the contractor has not paid to HMRC, or

3. Ìý

   •ÌýÌýÌýÌý HMRC considers it necessary in the circumstances

HMRC must serve notice of that determination to the contractor².

A determination under SI 2005/2045, reg 13³:

1. Ìý

   •ÌýÌýÌýÌý can cover the amount payable by the contractor in respect of deductions on account of contract payments in accordance with FA 2004, s 61, and