The provision by HMRC of payment and deduction details to subcontractors and their agents has become a growing problem, says the Revenue.
As a result they will no longer provide this information on a bulk basis but will continue to help any subcontractor who has a genuine need for this information.
In future, requests for missing details from individual subcontractors or their agents will continue to be provided when they can demonstrate that they have been back to the contractor concerned to request a duplicate or missing payment and deduction statement but have failed to obtain one.
In cases where it is alleged that a contractor has refused to issue one or more original payment and deduction statements, HMRC will require the subcontractor or his agent to give details of the contractor so that further enquiries may be made.
Once HMRC are satisfied that a subcontractor has tried to obtain details of the missing payment and deduction statement, they say that they will supply the missing information if possible and where the information is currently held on the HMRC CIS system.
They will not, however, automatically be able to provide lists of all payments and deductions covering a full tax year.