If a fully completed voucher is not provided despite the contractor taking reasonable steps to obtain one, the contractor should report the matter to their Tax Office. Split the two parts - one for the contractor's records and one copy for the Inland Revenue by 19th of the month. Vouchers are read by special scanners but if mistakes are made we can key in corrections as long as the figures in the boxes are crossed through. Spoilt vouchers should be returned to the Inland Revenue for cancellation with a completed form CIS52 to ensure voucher replenishment takes place based on true stock on hand. If the aggregate of payments made to a subcontractor in a month exceeds the space available on the voucher, more than one voucher will be needed.
Vouchers are to be signed personally by the subcontractor.
The signature of CIS23 and CIS25 Vouchers by the contractor should be of a similar security to the signing of business cheques. Any suitably sized envelope may be used and no stamp is needed as the postage will be paid by the Inland Revenue. If possible, you should correct matters in the following month with the agreement of the subcontractor. If this is not possible, enclose a letter with the voucher submissions to the Inland Revenue Construction Industry Processing Centre, explaining the error. You will need to advise the subcontractor about this, too.