Agents

Approach to discovery powers

Bank account details, checking

Complaints procedure

Construction operations guidance

Deduction statements

Failures to respond

Missing

Delays in using information

Employment Status Indicator

Errors, correction of by discovery

Gross payment status

Annual reviews

Potential revocation

Improving operation of the scheme, 2014 consultation and outcome

Generally

Gross payment status

Impact of consultation

Penalties

Returns

Verification

National Advice Line

Onus on

Payments to

Cheques/cash

Due dates

Interaction with PAYE real time information

Online

Penalties

Appeals

Categorisation

Concessions

Current regime

Mitigation

Policy statement

Powers, registration

Procedural matters re making assessments

Recovery of tax

Redemption of deductions

Offsetting repayments

Unredeemed deductions

Registering with

Registration guidance

Responsibilities

Taxation, responsibility for

Treaty-making

Value added tax complaints

Verification system