Agents

Commentary – Royse on Construction Industry Scheme 6.1–Royse on Construction Industry Scheme 6.3

Appealing against HMRC decision

Commentary – Kirk on Employment Status 12.5 ; Kirk on Employment Status 12.6

Approach to discovery powers

Commentary – Gordon on Discovery Assessments 2.2.3

Bank account details, checking

Commentary – Royse on Construction Industry Scheme 7.2.1

Clearances and approvals

Commentary – Key Data ¶2-460Key Data ¶2-800

Complaints

Commentary – Key Data ¶2-480

Complaints procedure

Commentary – Schwarz on Tax Treaties ¶27-100

Construction operations guidance

Commentary – Royse on Construction Industry Scheme 3.2

Dealing with

Commentary – Kirk on Employment Status ¶12

Deduction statements

Failures to respond

Commentary – Royse on Construction Industry Scheme 15.6

Missing

Commentary – Royse on Construction Industry Scheme 11.3.2 ; Royse on Construction Industry Scheme 11.3.4

Delay in using information, remission of tax

Commentary – Key Data ¶2-110

Delays in using information

Commentary – Gordon on Discovery Assessments 3.3.5

Direct recovery of debts

Commentary – Key Data ¶2-020

Employment Status Indicator

Commentary – Royse on Construction Industry Scheme 13.3

Errors, correction of by discovery

Commentary – Gordon on Discovery Assessments 3.3.6

Extended meaning

Commentary – Gordon on Tax Appeals 3.2

Gross payment status

Annual reviews

Commentary – Royse on Construction Industry Scheme 7.4.2

Potential revocation

Commentary – Royse on Construction Industry Scheme 8.1 ; Royse on Construction Industry Scheme 8.4.1–Royse on Construction Industry Scheme 8.4.4 ; Royse on Construction Industry Scheme 8.5

Guidance (flawed) re agencies

Commentary – Kirk on Employment Status 8.8

Improving operation of the scheme, 2014 consultation and outcome

Generally

Commentary – Royse on Construction Industry Scheme 18.1 ; Royse on Construction Industry Scheme 18.2

Gross payment status

Commentary – Royse on Construction Industry Scheme 18.3.3

Impact of consultation

Commentary – Royse on Construction Industry Scheme 18.4

Penalties

Commentary – Royse on Construction Industry Scheme 18.3.4

Returns

Commentary – Royse on Construction Industry Scheme 18.3.1

Verification

Commentary – Royse on Construction Industry Scheme 18.3.2

Inquiries

Commentary – Kirk on Employment Status 12.3

Onus on

Commentary – Gordon on Discovery Assessments 2.2.3

Payments to

Cheques/cash

Commentary – Royse on Construction Industry Scheme 2.5.1

Due dates

Commentary – Royse on Construction Industry Scheme 2.5.1

Interaction with PAYE real time information

Commentary – Royse on Construction Industry Scheme 2.5.2

Online

Commentary – Royse on Construction Industry Scheme 2.5.1

Penalties

Appeals

Commentary – Royse on Construction Industry Scheme 9.5

Categorisation

Commentary – Royse on Construction Industry Scheme 9.7

Concessions

Commentary – Royse on Construction Industry Scheme 9.4

Current regime

Commentary – Royse on Construction Industry Scheme 9.3

Mitigation

Commentary – Royse on Construction Industry Scheme 9.6

Policy statement

Commentary – Royse on Construction Industry Scheme ¶2

Powers, registration

Commentary – Gaines on Pension Tax 1.4.3

Procedural matters re making assessments

Commentary – Gordon on Discovery Assessments 8.1

Process of investigation

Commentary – Kirk on Employment Status 12.4

Recovery of tax

Commentary – Royse on Construction Industry Scheme 14.2 ; Royse on Construction Industry Scheme 14.3

Redemption of deductions

Offsetting repayments

Commentary – Royse on Construction Industry Scheme 11.6

Unredeemed deductions

Commentary – Royse on Construction Industry Scheme 15.7

Registering with

Commentary – Golding and Connolly on Living and Working Abroad 7.2.1 ; Golding and Connolly on Advising British Expats 8.1.3Golding and Connolly on Advising British Expats 16.2.1

Registration guidance

Commentary – Royse on Construction Industry Scheme 2.1.3

Responsibilities

Commentary – Royse on Construction Industry Scheme 20.6

Taxation, responsibility for

Commentary – Gaines on Pension Tax 1.8.2

Treaty-making

Commentary – Schwarz on Tax Treaties ¶10-100

Value added tax, contact information and addresses

Commentary – Key Data ¶2-390Key Data ¶2-450

Verification system

Commentary – Royse on Construction Industry Scheme 5.3.2