CISR74020 - Deductions: checking of deductions where contractor바카라 사이트™s monthly return not submitted: Checking deductions where the contractor is insolvent

Contractor has become insolvent

If you establish that the contractor has become insolvent and the contractor바카라 사이트™s monthly return(s) has been captured and you can confirm the details the PDS shows you should;

  • allow credit for the deductions in the subcontractor바카라 사이트™s SA calculation
  • take no further action.

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Contractor insolvent and insufficient information to confirm deductions claimed

If a subcontractor has been given insufficient PDS바카라 사이트™s by the contractor you should normally be able to trace the contractor바카라 사이트™s Employer Reference from other monthly return details for the same contractor already captured on the subcontractor바카라 사이트™s record.

If the contractor has not given the subcontractor any PDS바카라 사이트™s, it is likely the subcontractor will be unable to provide the contractor바카라 사이트™s Employer Reference. Therefore you should obtain as much information as you can from the subcontractor to help you trace the contractor바카라 사이트™s Employer Reference through normal search facilities.

Once you have this information then proceed as set out in CISR74030