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Construction Industry Scheme Reform Manual
Publication Date: 2023
Publisher: Bloomsbury Professional
Copyright: 2023 Crown
Construction Industry Scheme Reform Manual
The new Construction Industry Scheme (CIS) post April 2007, showing how payments are taxed from 6 April 2007
Last update: 31st May 2023
Contents
- Close sectionCISR10000: The Scheme: contents
- Close sectionCISR11000: Overview
- CISR11010: Introduction
- CISR11020: Broad outline of the Scheme
- CISR11030: Making scheme payments to registered subcontractors paid under deduction at the standard rate
- CISR11040: Making scheme payments to un-matched subcontractors paid under deduction at the higher rate
- CISR11050: Making scheme payments to subcontractors with gross payment status
- CISR11060: What about employees?
- CISR11070: Legislation
- CISR11080: What is covered by the Scheme?
- CISR11090: What is not covered by the Scheme?
- CISR11100: Definitions and explanations of CIS terms
- Close sectionCISR12000: Contractors
- CISR12010: Introduction
- CISR12020: Definition of contractor
- CISR12030: Businesses and individuals that are NOT contractors
- CISR12040: Mainstream contractors
- CISR12050: ‘Deemed’ contractors
- CISR12055: Applying the statutory test - traded for more than 3 years
- CISR12056: Applying the statutory tests for ‘deemed’ contractor" status - Less than 3 years
- CISR12060: Businesses becoming ‘deemed’ contractors
- CISR12070: Ending of ‘deemed’ contractor status
- CISR12080: Property developers and property investment businesses
- CISR12090: Local authorities
- CISR12100: Schools
- CISR12110: Government departments
- CISR12120: NHS trusts
- CISR12130: Charities
- CISR12140: Construction expenditure
- CISR12150: Verifying subcontractors
- CISR12160: Subcontractor's payment and deduction statement
- CISR12170: Monthly returns
- CISR12180: Paying over deductions
- CISR12190: Multiple sites / schemes
- CISR12200: Production of records
- CISR12210: Review of business accounts
- CISR12220: Death of a contractor
- CISR12230: Scheme representatives
- CISR12240: Guidance for contractors
- Close sectionCISR13000: Subcontractors
- CISR13010: Introduction
- CISR13020: Definition of subcontractor
- CISR13030: Definition of ‘labour-only’ subcontractor
- CISR13040: Local authorities and other public bodies as subcontractors
- CISR13050: Labour agencies
- CISR13060: Gangs
- CISR13070: Deductions from payments
- CISR13080: Standard rate of deduction
- CISR13090: Higher rate of deduction for un-matched subcontractors
- CISR13100: Business taken over by another subcontractor
- CISR13110: Verifying subcontractors
- CISR13120: HM Revenue & Customs leaflets for subcontractors
- Close sectionCISR14000: Construction operations
- Close sectionCISR15000: Payments: contents
- CISR15010: Introduction
- CISR15020: Definition
- CISR15030: Contras' and ‘set-offs’
- CISR15040: Retention payments
- CISR15050: Nominees and debt factors
- CISR15060: Materials
- CISR15070: Land purchases
- CISR15080: Travel, subsistence and accommodation
- CISR15090: Plant hire as ‘materials’
- CISR15100: VAT
- CISR15110: CITB levy
- CISR15120: Contractor deductions (for example, administration, PLI)
- CISR15130: Contractors paying for work done on subcontractor's land
- CISR15140: Expenditure by certain businesses on their own property - ‘Own-build’
- CISR15150: Small payments arrangement - description
- CISR15160: Small payments arrangement - examination of applications (Internal use only)
- CISR15170: Managing agents
- CISR15180: Payments under a Private Finance Initiative (PFI) arrangement
- Close sectionCISR16000: Primary legislation
- CISR16010: The Scheme: primary legislation: introduction
- CISR16020: The Scheme: primary legislation: section 57
- CISR16030: The Scheme: primary legislation: section 58
- CISR16040: The Scheme: primary legislation: section 59
- CISR16050: The Scheme: primary legislation: section 60
- CISR16060: The Scheme: primary legislation: section 61
- CISR16070: The Scheme: primary legislation: section 62
- CISR16080: The Scheme: primary legislation: section 63
- CISR16090: The Scheme: primary legislation: section 64
- CISR16100: The Scheme: primary legislation: section 65
- CISR16110: The Scheme: primary legislation: section 66
- CISR16120: The Scheme: primary legislation: section 67
- CISR16130: The Scheme: primary legislation: section 68
- CISR16140: The Scheme: primary legislation: section 69
- CISR16150: The Scheme: primary legislation: section 70
- CISR16160: The Scheme: primary legislation: section 71
- CISR16170: The Scheme: primary legislation: section 72
- CISR16180: The Scheme: primary legislation: section 73
- CISR16190: The Scheme: primary legislation: section 74
- CISR16200: The Scheme: primary legislation: section 75
- CISR16210: The Scheme: primary legislation: section 76
- CISR16220: The Scheme: primary legislation: section 77
- CISR16230: The Scheme: Primary legislation: schedule 11: part 1
- CISR16240: The Scheme: primary legislation: schedule 11: part 2
- CISR16250: The Scheme: primary legislation: schedule 11: part 3
- CISR16260: The Scheme: primary legislation: schedule 11: part 4
- CISR16270: The Scheme: primary legislation: schedule 12
- Close sectionCISR17000: Secondary legislation
- CISR17010: Introduction
- CISR17020: Regulation 1
- CISR17030: Regulation 2
- CISR17040: Regulation 3
- CISR17050: Regulation 4
- CISR17060: Regulation 5
- CISR17070: Regulation 6
- CISR17080: Regulation 7
- CISR17090: Regulation 8
- CISR17100: Regulation 9
- CISR17110: Regulation 10
- CISR17120: Regulation 11
- CISR17130: Regulation 12
- CISR17140: Regulation 13
- CISR17150: Regulation 14
- CISR17160: Regulation 15
- CISR17170: Regulation 16
- CISR17180: Regulation 17
- CISR17190: Regulation 18
- CISR17200: Regulation 19
- CISR17210: Regulation 20
- CISR17220: Regulation 21
- CISR17230: Regulation 22
- CISR17235: Appendix to Regulation 22
- CISR17240: Regulation 23
- CISR17250: Regulation 24
- CISR17260: Regulation 25
- CISR17270: Regulation 26
- CISR17280: Regulation 27
- CISR17290: Regulation 28
- CISR17300: Regulation 29
- CISR17310: Regulation 30
- CISR17320: Regulation 31
- CISR17330: Regulation 32
- CISR17340: Regulation 33
- CISR17350: Regulation 34
- CISR17360: Regulation 35
- CISR17370: Regulation 36
- CISR17380: Regulation 37
- CISR17390: Regulation 38
- CISR17400: Regulation 39
- CISR17410: Regulation 40
- CISR17420: Regulation 41
- CISR17430: Regulation 42
- CISR17440: Regulation 43
- CISR17450: Regulation 44
- CISR17460: Regulation 45
- CISR17470: Regulation 46
- CISR17480: Regulation 47
- CISR17490: Regulation 48
- CISR17500: Regulation 49
- CISR17510: Regulation 50
- CISR17520: Regulation 51
- CISR17530: Regulation 52
- CISR17540: Regulation 53
- CISR17550: Regulation 54
- CISR17560: Regulation 55
- CISR17570: Regulation 56
- CISR17580: Regulation 57
- CISR17590: Regulation 58
- CISR17600: Regulation 59
- CISR17610: Regulation 60
- CISR17620: Statutory Instrument 2006 No 3240
- CISR17630: Statutory Instrument 2007 No 46
- CISR17640: Statutory Instrument 2007 No 672
- CISR17650: Statutory Instrument 2008 No 740
- CISR17660: Statutory Instrument 2008 No 1282
- CISR17670: Statutory Instrument 2009 No 56
- CISR17680: Statutory Instrument 2009 No 1890
- CISR17690: Statutory Instrument 2010 No 466
- CISR17700: Statutory Instrument 2010 No 717
- CISR17710: Statutory Instrument 2011 No 2391
- CISR17720: Statutory Instrument 2012 No 820
- CISR17730: Statutory Instrument 2013 No 620
- Close sectionCISR18000: Miscellaneous
- CISR18600: Action guide contents
- CISR18010: Introduction
- CISR18020: Folders CIS31/CIS91 and CIS32
- CISR18030: Source of taxpayer details on CIS system
- CISR18040: Concerns definition
- CISR18050: Local authorities and public bodies
- CISR18060: Changes in taxpayer type
- CISR18070: Subcontractors with no permanent address
- CISR18080: Non-resident subcontractors and CAR
- CISR18090: Notification of sole-trader's bankruptcy
- CISR18100: Bankruptcy cases involving partners
- CISR18110: Company liquidations
- CISR18120: Company receiverships
- CISR18130: Voluntary arrangements
- CISR18140: Applications from liquidators and receivers
- CISR18150: Bankruptcy and applications for gross status
- CISR18160: Payments to insolvency practitioners
- CISR18170: Cancellation of gross payment status - insolvency
- CISR18180: Retention of CIS paper records
- CISR18190: Customer enquiry referral
- Close sectionCISR19000: Agent guidance
- CISR19600: The Scheme: Agent guidance
- CISR19010: The Scheme: Agent guidance: Introduction
- CISR19020: The Scheme: Agent guidance: Customer Level Agents
- CISR19030: The Scheme: Agent guidance: Scheme specific agents
- CISR19040: The Scheme: Agent guidance: Viewing a contractor's Customer Level Agent and Scheme Specific Agent where both are appointed
- CISR19050: The Scheme: Agent Guidance: Authorisation
- CISR19060: The Scheme: Agent guidance: Conducting business over the Internet
- CISR19070: The Scheme: Agent guidance: RLS agents
- Close sectionCISR11000: Overview
- Close sectionCISR20000: Authenticate customer: contents
- Close sectionCISR21000: Authenticate customer: overview
- Close sectionCISR22000: Authenticate customer: authentication
- CISR22600: Action guide contents
- CISR22010: When to authenticate
- CISR22020: Bypassing authentication - use of the [Waive] button
- CISR22030: Authentication of a sole trader
- CISR22040: Authentication of a limited company
- CISR22050: Authentication of a partnership and partner
- CISR22060: Authentication of an unincorporated body (including a local authority)
- CISR22070: Authentication of a trust
- CISR22080: Authentication of an agent/capacitor
- CISR22090: Authentication involving a nominee / third party
- CISR22100: Authentication of correspondence including application forms
- CISR22110: Suspect / bogus contacts
- CISR22120: Contact history
- Close sectionCISR30000: Register and maintain contractor: contents
- Close sectionCISR31000: Register and maintain contractor: overview
- CISR31600: Action guide contents
- CISR31010: Introduction
- CISR31020: Contractor ‘Schemes’ window
- CISR31030: Contractor ‘Scheme Details’ window
- CISR31040: Set up new contractor scheme
- CISR31050: Contractor - Close contractor scheme
- CISR31060: Update contractor scheme record
- CISR31070: The monthly return
- CISR31080: Contractors in receivership
- CISR31090: Electronic data interchange (EDI)
- CISR31100: Cessation of trade of Contractor
- Close sectionCISR31000: Register and maintain contractor: overview
- Close sectionCISR40000: Register and maintain subcontractor: contents
- Close sectionCISR41000: Register and maintain subcontractor: overview
- CISR41600: Action Guide
- CISR41010: Introduction
- CISR41020: Update Subcontractors details - Sole Trader
- CISR41030: Update Subcontractors details - Partner in a Partnership
- CISR41040: Update Subcontractors details - Company
- CISR41050: Update Subcontractors details - Trust
- CISR41060: Update Subcontractors details - Unincorporated Body
- CISR41070: Update Subcontractors details - Cessation of trade of a Subcontractor
- Close sectionCISR42000: The registration process: contents
- CISR42010: Introduction
- CISR42020: Application forms (Issue and completion)
- CISR42030: Application by internet
- CISR42040: Application by telephone
- CISR42050: Sole trader applications
- CISR42060: Partnership applications
- CISR42070: Company applications
- CISR42080: Trust applications
- CISR42090: Unincorporated Body applications
- CISR42100: Joint Venture applications
- CISR42110: Applicants in voluntary arrangements
- CISR42120: Applicants with power of attorney
- CISR42130: Applications from non-residents and companies not incorporated in the UK
- CISR42140: Applications in Welsh
- CISR42150: Identity checks
- CISR42160: Identification documents
- CISR42170: NINO
- CISR42180: Setting the ‘Inhibit Output’ signal
- CISR42190: Registration of subcontractors by NICO or the CT CIS Centre Hull where payments have already been made to the subcontractor or company subcontractor within CIS
- CISR42200: Registration for CIS - problem cases
- Close sectionCISR42600: Action guide contents
- CISR42610: Introduction
- CISR42620: Register sole trader for Payment Under Deduction
- CISR42630: Register sole trader for Gross Payment
- CISR42640: Register partnership for Payment Under Deduction
- CISR42650: Register partnership for Gross Payment
- CISR42660: Register company for Payment Under Deduction
- CISR42670: Register company for Gross Payment
- CISR42680: Register trust for Payment Under Deduction
- CISR42690: Register trust for Gross Payment
- CISR42700: Register unincorporated body for Payment Under Deduction
- CISR42710: Register unincorporated body for Gross Payment
- CISR42720: Foreign Nationals/Concerns applying for gross payment status
- CISR42730: Joint concerns / ventures
- CISR42740: Registration of subcontractors by NICO or the CT CIS Centre Hull where payments have already been made to the subcontractor or company subcontractor within CIS
- CISR42750: Registration for CIS - problem cases
- Close sectionCISR43000: Register and maintain subcontractor: gross payment or payment under deduction
- CISR43600: Action guide contents
- CISR43010: Introduction
- CISR43020: Applying the tests for gross payment status
- CISR43030: Changing a subcontractor's Tax Treatment
- CISR43040: Changing a subcontractor's Tax Treatment from gross to net
- CISR43050: Changing a subcontractor's Tax Treatment from net to gross
- CISR43060: No Compliance history cases
- CISR43070: Tax Treatment Qualification Test (TTQT) - Introduction
- CISR43080: Tax Treatment Qualification Test (TTQT) - Employer tax debts
- CISR43090: Tax Treatment Qualification Test (TTQT) - ‘Time to pay’ arrangements
- CISR43100: Tax Treatment Qualification Test (TTQT) - Claims of problems with ‘cash-flow’
- CISR43110: Tax Treatment Qualification Test (TTQT) - Group payment arrangements
- CISR43120: Tax Treatment Qualification Test (TTQT) - Manual check
- CISR43130: Tax Treatment Qualification Test (TTQT) - Self Assessment re-instated payments on account (POA)
- CISR43140: Ad hoc' Tax Treatment Qualification Test (TTQT)
- CISR43150: System ‘Ad-hoc’ Tax Treatment Qualification Test (TTQT)
- CISR43160: Information only' Tax Treatment Qualification Test (TTQT)
- CISR43170: Notification of refusal
- CISR43180: Turnover test failures
- CISR43190: Joint concerns / ventures
- CISR43200: Change in type of concern
- CISR43210: Sole trader or partnership becoming a company
- CISR43220: Sole trader becoming a partnership
- CISR43230: Two or more sole traders or partnerships merging to form a new partnership
- CISR43240: Two or more sole traders or partnerships merging to form a new company
- CISR43250: Management take-overs
- CISR43260: Companies acting as undisclosed agents
- Close sectionCISR44000: Register and maintain subcontractor: turnover test
- CISR44600: Action guide contents
- CISR44010: Introduction
- CISR44020: Applying the turnover test
- CISR44030: Preliminary check
- CISR44040: Post-acceptance evidence checks
- CISR44050: Checking gross turnover
- CISR44060: Checking related materials figures
- CISR44070: Checking number of partners / relevant persons
- CISR44080: Penalties for false figures
- CISR44090: How the test works
- CISR44100: The threshold explained
- CISR44110: Test period
- CISR44120: Determining the ‘multiple’ for concerns
- CISR44130: Net turnover explained
- CISR44140: Advice to unrepresented subcontractors
- CISR44150: Legal background to the test
- CISR44160: Standard test
- CISR44170: Alternative test
- CISR44180: Subsidiary company test
- CISR44190: Inherited receipts test
- CISR44200: Transferred receipts test
- CISR44210: Prospective receipts test
- CISR44220: Incidental receipts test
- CISR44230: Averaging rule
- CISR44240: Applications in Welsh
- Close sectionCISR45000: Register and maintain subcontractor: business test
- CISR45600: Register and maintain subcontractor: business test
- CISR45010: Register and maintain subcontractor: business test: introduction
- CISR45020: Register and maintain subcontractor: business test: how is the test carried out
- CISR45030: Register and maintain subcontractor: business test: Is the business carried on in the UK?
- CISR45040: Register and maintain subcontractor: business test: construction operations
- CISR45050: Register and maintain subcontractor: business test: bank or building society cheque account
- CISR45060: Register and maintain subcontractor: business test: test failures
- CISR45070: Register and maintain subcontractor: business test: new partnerships
- Close sectionCISR46000: Register and maintain subcontractor: compliance test
- CISR46600: Register and maintain subcontractor: compliance test
- CISR46010: Register and maintain subcontractor: compliance test: introduction
- CISR46020: Register and maintain subcontractor: compliance test: sole traders
- CISR46030: Register and maintain subcontractor: compliance test: partnerships
- CISR46040: Register and maintain subcontractor: compliance test: companies
- CISR46050: Register and maintain subcontractor: compliance test: shadow directors
- CISR46060: Register and maintain subcontractor: compliance test: main reasons for failure
- CISR46070: Register and maintain subcontractor: compliance test: timely compliance
- CISR46080: Register and maintain subcontractor: compliance test: compliance tolerance
- CISR46090: Register and maintain subcontractor: compliance test: twelve month qualifying period
- CISR46100: Register and maintain subcontractor: compliance test: ‘reason to expect’ test
- CISR46110: Register and maintain subcontractor: compliance test: making a S64(5) direction
- CISR46120: Register and maintain subcontractor: compliance test: misuse of documents/registration status
- CISR46130: Register and maintain subcontractor: compliance test: voluntary arrangement cases
- Close sectionCISR48000: Register and maintain subcontractor: appeals against refusal or cancellation of gross payment status
- CISR48600: Action guide contents
- CISR48010: Introduction
- CISR48020: Compliance test refusals
- CISR48030: Business and turnover test refusals
- CISR48040: Logging a Tax Treatment Appeal
- CISR48050: Working a Tax Treatment Appeal
- CISR48060: Re-opening a Tax Treatment Appeal
- CISR48070: Description of the different status types of Tax Treatment Appeal
- CISR48080: Preparation for Appeal Hearings
- CISR48090: The Tribunal Hearing
- CISR48100: Subcontractor claims cash flow difficulties
- CISR48110: Subcontractor claims that suspicious activity has taken place on their self-assessment record
- CISR48120: Appeals involving evidence arising from S64(5)
- CISR48130: Cases involving special difficulty
- CISR48140: Penalty appeals
- CISR48150: Witnesses
- CISR48160: Right of appeal
- CISR48170: HMRC action after losing an appeal
- CISR48180: Appeals against a First Tier or Upper Tribunal decision
- Close sectionCISR49000: Register and maintain subcontractor: scheduled review
- CISR49600: Register and maintain subcontractor: scheduled review
- CISR49010: Register and maintain subcontractor: scheduled review: introduction
- CISR49020: Register and maintain subcontractor: scheduled review: explanation of scheduled review
- CISR49030: Finalising an ‘Incomplete’ scheduled review TTQT
- CISR49040: Register and maintain subcontractor: scheduled review: withdrawal of gross payment status
- CISR49050: Register and maintain subcontractor: scheduled review: appeals against withdrawal of gross payment status
- CISR49060: Register and maintain subcontractor: scheduled review: legislation
- CISR49070: Register and maintain subcontractor: scheduled review: Scheduled review and Joint Ventures
- Close sectionCISR41000: Register and maintain subcontractor: overview
- Close sectionCISR50000: Verify subcontractor: contents
- Close sectionCISR51000: Verify subcontractor: overview
- CISR51600: Action guide contents
- CISR51010: Introduction
- CISR51020: Verify subcontractor - sole trader
- CISR51030: Verify subcontractor - partner / partnership
- CISR51040: Verify subcontractor - company or unincorporated body
- CISR51050: Transition - When do contractors first need to verify?
- CISR51060: Update unmatched verifications
- CISR51070: Verification for contractors with multiple Schemes
- CISR51080: Need to re-verify where concern changes
- CISR51090: Verification - effect of Scheme changes
- CISR51100: Employment Status Indicator (ESI) Tool
- CISR51110: Verify subcontractor where Scheme shown as ceased or inactive
- CISR51120: Unmatched verification
- CISR51130: Re-verification of unmatched VR cases by contractor
- CISR51140: Re-verification of unmatched VR number by subcontractor
- Close sectionCISR51000: Verify subcontractor: overview
- Close sectionCISR60000: Monthly returns and the End of Year (EOY) Process: contents
- Close sectionCISR61000: Monthly returns: overview
- CISR61010: Introduction
- CISR61020: Introduction - example
- CISR61030: Types of return
- CISR61040: Pre-populated returns
- CISR61050: Blank returns
- CISR61060: Electronic returns
- CISR61070: Temporarily inactive contractors
- CISR61080: Substitute returns
- CISR61090: Legal background - Finance Act 2004
- CISR61100: Legal background - Regulation 4(1) to (3)
- CISR61110: Legal background - Regulation 4(4) to (9)
- CISR61120: Legal background - Regulations 4(10) to (13) & 5
- CISR61130: CIS300 - familiarisation - CIS300 page 1
- CISR61140: CIS300 - familiarisation - CIS300 page 2
- CISR61150: CIS300 - familiarisation - CIS300 page 3
- CISR61160: CIS300 - familiarisation - CIS300 page 4
- CISR61170: CIS300 - familiarisation - other CIS300 series forms
- CISR61180: CIS300 - familiarisation - CIS300 (Notes) - introduction
- CISR61190: CIS300 - familiarisation - CIS300 (Notes) - page 3
- CISR61200: CIS300 - familiarisation - CIS300 (Notes) - page 4
- CISR61210: CIS300 - familiarisation - CIS300 (Notes) - page 5
- CISR61220: CIS300 - familiarisation - CIS300 (Notes) - page 6
- CISR61230: CIS300 - familiarisation - CIS300 (Notes) - page 7
- CISR61240: Deemed Contractors - non-contract payments
- CISR61250: Returns in respect of future payments / periods
- CISR61260: Returns made for more than three months in the future
- CISR61270: Pursue late monthly return
- CISR61280: Nil return
- Close sectionCISR62000: Monthly return: issue monthly return
- CISR62600: Action guide contents
- CISR62010: Introduction
- CISR62020: Pre-population - introduction
- CISR62030: Pre-population - paid and verified subcontractors
- CISR62040: Pre-population - unpaid and verified subcontractors
- CISR62050: Pre-population - following a period of temporary inactivity
- CISR62060: Pre-population - returns for the first three months of the new scheme
- CISR62070: Returns generated and issued automatically
- CISR62080: What information does the CIS system need first?
- CISR62090: Return generation
- CISR62100: Preferred contact method
- CISR62110: What address will the return be issued to?
- CISR62120: What if a contractor has more than one scheme?
- CISR62130: Agents, capacitors and others
- CISR62140: Other situations
- CISR62150: Mainstream contractors: other types
- CISR62160: Deemed contractors
- CISR62170: Manual returns
- CISR62180: Electronic returns
- CISR62190: Printer Friendly Returns and continuation sheets
- CISR62200: Replacement returns
- CISR62210: Welsh language signal set
- CISR62220: Setting the ‘inhibit output’ signal
- CISR62230: Photocopy or other ‘non-standard’ returns
- Close sectionCISR63000: Monthly return: log and capture monthly return
- CISR63600: Action guide contents
- CISR63010: Introduction
- CISR63020: Logging monthly returns
- CISR63030: Capture data from monthly return
- CISR63040: Unique return identifier barcode
- CISR63050: Return status
- CISR63060: Archiving records
- CISR63070: Capture problems - introduction
- CISR63080: Capture problems - Work Items (WI)
- CISR63090: Unsigned returns
- CISR63100: Returns for future periods
- Close sectionCISR64000: Monthly return: process monthly return
- Close sectionCISR65000: Late Return Automatic Penalties
- CISR65600: Action guide contents
- CISR65010: Introduction
- CISR65020: Failure to submit a monthly return (CIS300)
- CISR65030: Soft Landing Period
- CISR65040: Penalties chargeable (up to and including 28th October 2011)
- CISR65050: Penalties chargeable (from 29th October 2011)
- CISR65060: Issue of Penalty Notices
- CISR65070: Scheme changes and the issue of penalties
- CISR65080: Definition of a new contractor, and the capping of CIS penalties issued under FA 2009, Sch 55
- CISR65090: Penalty Inhibitions
- CISR65100: Right of Appeal
- CISR65110: Logging an Appeal
- CISR65120: Determining an Appeal
- CISR65130: Appeal status options
- CISR65140: Re-opening an Appeal
- CISR65150: Vacating a Penalty
- CISR65160: Re-issuing a Penalty
- CISR65170: Mitigation under TMA 1970, s 102
- CISR65180: Contractor appeals and claims that the CIS monthly return was received late because of postal delay.
- CISR65190: Contractor appeals and there is a long period where no payments have been made to subcontractors.
- CISR65200: Contractor has ceased to trade or permanently ceased to engage subcontractors and has outstanding monthly returns
- CISR65210: Contractor has filed the CIS monthly return but this is not shown on the CIS record
- Close sectionCISR66000: Monthly return: errors on returns
- CISR66600: Action guide contents
- CISR66010: Introduction
- CISR66020: Typical scenario examples - error on return
- CISR66030: Future dated returns - special note
- CISR66040: Agents and Capacitors
- CISR66050: Orphaned continuation sheets
- CISR66060: ‘Inactivity’ claimed on the return that you wish to amend
- Close sectionCISR67000: Monthly returns: temporarily inactive contractors
- Close sectionCISR68000: The Scheme: Monthly Return: Rapid Data Capture
- Close sectionCISR69000: Monthly Returns and the End of Year (EOY) Process: Information contents
- CISR69600: Monthly Returns and the End of Year (EOY) Process
- CISR69010: Monthly Returns and the End of Year (EOY) Process: Introduction
- CISR69020: Monthly Returns and the End of Year (EOY) Process: Contractor scheme End of Year (EOY) Process
- CISR69030: Monthly Returns and the End of Year (EOY) Process: Scheme changes and the End of Year (EOY) process
- CISR69040: Resend End of Year (EOY) Totals
- CISR69050: Monthly Returns and the End of Year (EOY) Process: Return Period Exemption
- CISR69060: Monthly Returns and the End of Year (EOY) Process: Insolvencies
- Close sectionCISR61000: Monthly returns: overview
- Close sectionCISR70000: Deductions: contents
- Close sectionCISR71000: Deductions: overview
- Close sectionCISR72000: Deductions: credit and repayment
- CISR72600: Action guide contents
- CISR72010: Legal basis of claims
- CISR72020: Contractor role
- CISR72030: Contractor - making corrections after deduction
- CISR72040: Gang leaders
- CISR72050: Subcontractor claims procedure
- CISR72060: Payment and deduction statement
- CISR72070: Credit claimed where no deduction made
- CISR72080: Subcontractor claims for reimbursement to contractor
- CISR72090: Subcontractor entitled to gross payment or standard rate deduction has an incorrect deduction made
- CISR72100: Newly registered subcontractor has deduction made at the higher rate
- CISR72110: Gross payment status withdrawn - successful appeal
- CISR72120: Repayments to non-residents
- CISR72130: Disputes between contractor and subcontractor
- Close sectionCISR73000: Deductions: checking of deductions
- CISR73600: Deductions: Checking of deductions
- CISR73010: Deductions: checking of deductions: introduction
- CISR73020: Deductions: checking of deductions: examination of payment and deduction statement received from subcontractor
- CISR73030: Deductions: checking of deductions: examining the payment and deduction statement received from the subcontractor
- Close sectionCISR74000: Deductions: checking of deductions where contractor's monthly return not submitted
- CISR74010: Deductions: checking of deductions where contractor's monthly return not submitted: Introduction
- CISR74020: Deductions: checking of deductions where contractor's monthly return not submitted: Checking deductions where the contractor is insolvent
- CISR74030: Deductions: checking of deductions where contractor's monthly return not submitted: Action in subcontractor's processing office
- CISR74040: Deductions: checking of deductions where contractor's monthly return not submitted: Action by Debt Management and Banking Office where the contractor is insolvent
- Close sectionCISR75000: Deductions: SA subcontractors
- CISR75600: Deductions: SA Subcontractors: Contents (A)
- CISR75010: Deductions: SA subcontractors: introduction
- CISR75020: Deductions: SA subcontractors: claims for credit in SA returns
- CISR75030: Claims for in-year repayment
- CISR75040: Deductions: SA subcontractors: credit arising to a bankrupt
- CISR75050: Deductions: SA subcontractors: refusal of all or part of claim to credit or repayment
- CISR75060: Deductions: SA subcontractors: current year credit claimed against arrears
- CISR75070: Deductions: SA subcontractors: Partnership CIS deductions
- Close sectionCISR76000: Deductions: CTSA subcontractors
- Close sectionCISR77000: Deductions: Company CIS deductions claimed against PAYE liability but payments recorded against another subcontractor's record(s)
- Close sectionCISR80000: Compliance: contents
- Close sectionCISR81000: Compliance: Overview & ‘Reasonable excuse’
- CISR81010: Introduction
- CISR81020: Reasonable excuse - Introduction
- CISR81030: Reasonable excuse - Statutory references
- CISR81040: Reasonable excuse - Establishing the facts
- CISR81050: How will HMRC be satisfield that a ‘reasonable excuse’ exists?
- CISR81060: What can be a ‘reasonable excuse’?
- CISR81070: What can be a ‘reasonable excuse’ - examples?
- CISR81080: Cash-flow problems & TTQT failures
- CISR81090: What is not a ‘reasonable excuse’?
- CISR81100: Reliance on another person
- CISR81110: When does a ‘reasonable excuse’ end?
- CISR81120: Reasonable care
- Close sectionCISR82000: Compliance: Regulation 13 determinations
- CISR82600: Action guide contents
- CISR82010: Introduction
- CISR82020: Raise determination
- CISR82030: Warning of intention
- CISR82040: Period of determination
- CISR82050: Amount of determination
- CISR82060: Failure to submit monthly returns
- CISR82070: Appeals
- CISR82080: Conduct of appeal hearings
- CISR82090: Witnesses at appeal hearings
- CISR82100: Appeals: Evidence
- CISR82110: Determination of appeals
- CISR82120: Payment of tax pending appeal
- CISR82130: Case 1 deductions
- CISR82140: Subcontractor claiming credit
- CISR82150: Interest on outstanding deductions
- Close sectionCISR83000: Compliance: Regulation 9(5) directions
- CISR83600: Action guide contents
- CISR83010: Introduction
- CISR83020: Direction under ‘Condition A’ at Regulation 9(3)
- CISR83030: Inspectors authorised as collectors
- CISR83040: Co-ordination with Regulation 13 determinations
- CISR83050: Direction under ‘Condition B’ of Regulation 9(4)
- CISR83060: Developments after refusals
- Close sectionCISR84000: Compliance
- Close sectionCISR81000: Compliance: Overview & ‘Reasonable excuse’
- Close sectionCISR90000: View Customer and Record Contact: contents
- CISR90010: Introduction
- CISR90020: Gaining access to View Customer
- Contractors
- CISR90030: Contractor Scheme Details
- CISR90040: Contractor Scheme Returns
- CISR90050: Contractor Scheme Verifications
- CISR90060: Contractor Scheme Agent Details
- CISR90070: Contractor Scheme Late Return Penalties
- CISR90080: Contractor Scheme Penalty Inhibitions
- CISR90090: Contractor Scheme End of Year (EOY) totals
- CISR90100: Contractor Scheme Compliance History
- CISR90110: Contractor Designatory Details
- CISR90120: Contractor Supplementary Details
- CISR90130: Contractor Agent Details
- Subcontractors
- CISR90140: Subcontractor Registration Details
- CISR90150: Subcontractor Business and Turnover Test Details
- CISR90160: Subcontractor Relevant Persons Details
- CISR90170: Subcontractor TTQT (Compliance Test) Results
- CISR90180: Subcontractor Agent Details
- CISR90190: Subcontractor Designatory Details
- CISR90200: Subcontractor Supplementary Details
- CISR90210: Subcontractor Payment Details
- CISR90220: Subcontractor Verification Details
- CISR90230: Subcontractor Partner Details
- CISR90240: Subcontractor Tax Treatment Appeals
- CISR90250: Subcontractor Inactivity
- View Contact History
- CISR90260: View Contact History
- Record Contact
- CISR90600: Action guide contents
- CISR90270: Record Contact
- Close sectionCISR90600: Action guide contents
- Close sectionCISR91000: Office Manager Guide: contents
- CISR91010: Office Manager Guide: introduction
- CISR91020: Office Manager Guide: CIS Contact Centre
- CISR91030: Office Manager Guide: Compliance
- CISR91040: Office Manager Guide: Debt Management & Banking (DMB)
- CISR91050: Under Review
- CISR91060: Office Manager Guide: Large Business Service (LBS)
- CISR91070: Office Manager Guide: NICO
- CISR91080: PAYE & SA Processing
- CISR91090: CT Processing
- CISR91100: Office Manager Guide: RDC processing centre - Netherton
- CISR91110: Welsh Contact Centre
- Close sectionCISR92000: Procedures in NIC&EO PAYE Employer Office, Longbenton: contents
- CISR92010: Responsibilities - what the Employer Office does
- CISR92020: Bulk verification
- CISR92030: Unmatched verification
- CISR92040: Bulk verification requests from processing offices
- CISR92050: Contractor requests a status check for a subcontractor
- CISR92060: Contractor return exceptions
- CISR92070: Contacting the contractor
- CISR92080: Unmatched contractor return
- CISR92090: Multiple return
- CISR92100: Return received when a CIS scheme is closed
- CISR92110: Unmatched continuation sheets
- CISR92120: Contractor error on monthly return
- CISR92130: Printer Friendly Continuation Sheets (PFCS)
- CISR92140: Orphan continuation sheets
- CISR92150: Finding contractor return when the reference number incorrect
- CISR92160: Return corrections
- CISR92170: Logging a nil return
- CISR92180: PEGA - what PEGA does
- CISR92190: PEGA work item priority
- CISR92200: PEGA - user roles
- Close sectionCISR95000: Worklists: contents
- CISR95600: Worklists Action Guides
- CISR95010: Worklists: information: introduction
- CISR95020: Worklists: information: manual compliance checks
- CISR95030: Worklists: information: contractor trace and match
- CISR95040: Worklists: information: unmatched partnership details
- CISR95050: Worklists: information: internal escalation
- CISR95060: Worklists: Tax treatment appeal
- CISR95070: Worklists: Late Return Penalty appeal
- Close sectionCISR96000: Glossary and list of CIS forms: contents
- Close sectionCISR97000: Who to contact for more information: contents
- CISRUPDATE001: update index