A contractor's construction industry scheme (CIS) records can be inspected by HMRC1. When required to do so, the contractor must produce all contractor records, or the contractor records specified by HMRC, for inspection at the prescribed place and at the time that the HMRC person may reasonably require2.
For these purposes, contractor records are all their records and documents in the tax year or tax periods specified relating to3:
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•ÌýÌýÌýÌý the calculation and payment of sums paid by the contractor
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Web page updated on 17 Mar 2025 17:36