Readers' forum: CIS protection

I have no experience of the construction industry scheme (CIS) from either side of the contractor/subcontractor divide. A client’s son has been working for a contractor who has deducted 30% from his pay and seems reluctant to provide any supporting paperwork. What protection is there for subcontractors if an unscrupulous contractor makes deductions and keeps the money?

I believe that an employee is protected in the equivalent circumstance because the primary liability for PAYE deductions falls on the employer as long as the employee is an “innocent party”. My client’s son obviously wants to claim back the tax from HMRC but what will he have to prove and what evidence or paperwork will be the minimum requirement? Is there a risk that he will suffer a “double whammy” in that HMRC will assess him on the net amounts received from the contractor and ask for more tax without...