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 HMRC’s internal guidance platform but previous versions of this page are available in The National Archives.
Members of the public and advisory bodies looking for more information about the Construction Industry Scheme regulation 9 should go to CISR83050 - Compliance: Regulation 9(5) directions: Direction under ‘Condition B’ at Regulation 9(4).
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 ‘Compliance operational guidance’ from the drop down
- go to ‘Construction Industry Scheme - CIS Caseworker Actions’.