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Small construction businesses are issued with a CIS6 certificate that has to be produced in person to customers, which can mean huge amounts of travel being undertaken, whilst large construction firms do not have to perform a similar task with their CIS5 certificates.
A recent High Court case, and another currently under appeal, have caused concern for those requiring a CIS6 or CIS5 tax certificate.
Alan Nolan, director in KPMG's Remuneration Group in Birmingham, said: 'Three years ago the Inland Revenue set out three tests which subcontractors must pass in order to be granted a CIS5 or CIS6 certificate - business, compliance and turnover.