COG909365 - Supporting Guidance: employer compliance: guidance by subject: construction industry scheme (CIS): regulation 9(5) directions - impact of directions under regulation 9 on penalties
Previous versions of this page contained guidance for HMRC staff about internal systems and/or processes. This content has now been moved to HMRC鈥檚 internal guidance platform but previous versions of this page are available in .
Members of the public and advisory bodies looking for more information about the Construction Industry Scheme regulation 9 should go to .
鈥婬MRC staff should go to the Customer Compliance Guidance Hub and:
- select business area
- go to the Employer Duties tile
- select background information tab
- select 鈥楥ompliance operational guidance鈥� from the drop down
- go to 鈥楥onstruction Industry Scheme - CIS Caseworker Actions鈥�.