Compliance Operational Guidance

COG909365 - Supporting Guidance: employer compliance: guidance by subject: construction industry scheme (CIS): regulation 9(5) directions - impact of directions under regulation 9 on penalties

Previous versions of this page contained guidance for HMRC staff about internal systems and/or processes. This content has now been moved to HMRC바카라 사이트™s internal guidance platform but previous versions of this page are available in .

Members of the public and advisory bodies looking for more information about the Construction Industry Scheme regulation 9 should go to .

바카라 사이트‹HMRC staff should go to the Customer Compliance Guidance Hub and:

• select business area
• go to the Employer Duties tile
• select background information tab
• select 바카라 사이트˜Compliance operational guidance바카라 사이트™ from the drop down
• go to 바카라 사이트˜Construction Industry Scheme - CIS Caseworker Actions바카라 사이트™.