An amount of CIS deductions claimed by a subcontractor against his income tax liability was disallowed as he did not satisfy the burden of proving that he was entitled to them. 

The appellant was a sub-contractor in the construction industry. He claimed construction industry scheme (CIS) deductions of £6,628 against his income tax charge in his self-assessment return for the tax year 2016/17. HM Revenue and Customs (HMRC) opened an enquiry into that return. 

Following a request for information, the appellant’s accountant provided copies of his bank statements and subsequently copies of invoices sent by the appellant to the contractor to whom he provided services. No copies of CIS deduction statements were provided. 

HMRC cross-checked the information provided against their internal records before confirming and allowing £5