Readers’ forum: Remedy where contractor will not supply CIS paperwork

My client is a construction industry scheme (CIS)-registered builder often used as a subcontractor by other contractors.

Last year he raised an invoice to the main contractor for labour at £15 000 of which £12 000 was due to the client after a CIS deduction at 20%.

My client received payment of £12 000. But the main contactors ignored his requests to provide a CIS deduction statement which he can offset against his own CIS liabilities (arising on payments to his own subcontractors).

Could readers advise on the relief available where the client does not expect to receive the paperwork confirming the deduction? It seems that reporting the main contactor to HMRC would be sensible however I am more concerned about my client’s financial position with HMRC (understandably) not acknowledging a deduction leaving him out of pocket.

Query 20 004  – Goliath.

The contractor would still...