Agents

Commentary – 6.1–6.3

Appealing against HMRC decision

Commentary – 12.5 ; 12.6

Approach to discovery powers

Commentary – 2.2.3

Bank account details, checking

Commentary – 7.2.1

Complaints procedure

Commentary – Schwarz on Tax Treaties ¶27-100

Construction operations guidance

Commentary – 3.2

Dealing with

Commentary – ¶12

Deduction statements

Failures to respond

Commentary – 15.6

Missing

Commentary – 11.3.2 ; 11.3.4

Delays in using information

Commentary – 3.3.5

Employment Status Indicator

Commentary – 13.3

Errors, correction of by discovery

Commentary – 3.3.6

Extended meaning

Commentary – 3.2

Gross payment status

Annual reviews

Commentary – 7.4.2

Potential revocation

Commentary – 8.1 ; 8.4.1–8.4.4 ; 8.5

Guidance (flawed) re agencies

Commentary – 8.8

Improving operation of the scheme, 2014 consultation and outcome

Generally

Commentary – 18.1 ; 18.2

Gross payment status

Commentary – 18.3.3

Impact of consultation

Commentary – 18.4

Penalties

Commentary – 18.3.4

Returns

Commentary – 18.3.1

Verification

Commentary – 18.3.2

Inquiries

Commentary – 12.3

National Advice Line

Commentary – Key Data ¶2-390

Onus on

Commentary – 2.2.3

Payments to

Cheques/cash

Commentary – 2.5.1

Due dates

Commentary – 2.5.1

Interaction with PAYE real time information

Commentary – 2.5.2

Online

Commentary – 2.5.1

Penalties

Appeals

Commentary – 9.5

Categorisation

Commentary – 9.7

Concessions

Commentary – 9.4

Current regime

Commentary – 9.3

Mitigation

Commentary – 9.6

Policy statement

Commentary – ¶2

Powers, registration

Commentary – 1.4.3

Procedural matters re making assessments

Commentary – 8.1

Process of investigation

Commentary – 12.4

Recovery of tax

Commentary – 14.2 ; 14.3

Redemption of deductions

Offsetting repayments

Commentary – 11.6

Unredeemed deductions

Commentary – 15.7

Registering with

Commentary – 2.8.19.2.2

Registration guidance

Commentary – 2.1.3

Responsibilities

Commentary – 20.6

Taxation, responsibility for

Commentary – 1.8.2

Treaty-making

Commentary – Schwarz on Tax Treaties ¶10-100

Value added tax complaints

Commentary – Key Data ¶2-480

Verification system

Commentary – 5.3.2