COG914260 - Compliance Operational Guidance - HMRC internal manual
a false statement is made or a false document is furnished for the purposes of becoming registered for payment under deduction or gross payment, and it is false in a material particular and the subcontractor made or furnished it recklessly. Registration for Gross Payment Where a subcontractor is registered for gross payment you may discover that a false statement has been made or a false document furnished when considering whether the Business, Turnover and Compliance Tests have been satisfied. COG910030 - Registering for the scheme. You must establish the reasons why false information was pr...
Source: gov.uk