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HMRC internal manual

Compliance Operational Guidance

From
HM Revenue & Customs
Updated
, see all updates

Supporting guidance: employer compliance guidance by subject: Construction Industry Scheme - CIS caseworker actions: contents

  1. COG909030
    Scope of the Schemes
  2. COG909035
    Contractor makes voluntary disclosure of non-operation of scheme
  3. COG909040
    What is the Contractor/What is a Subcontractor?
  4. COG909050
    Deemed Contractors
  5. COG909060
    Role of the Construction Industry Review Caseworker (CI Caseworker)
  6. COG909070
    Role of the Processing Centre- Netherton
  7. COG909080
    Role of the Processing Centre - CIS Centre, Newry, N. Ireland
  8. COG909090
    Role of functional lead team (CIS technical support)
  9. COG909100
    Liaison
  10. COG909110
    IT Systems
  11. COG909120
    Tools to support CI caseworkers
  12. COG909130
    Walk Through Tests
  13. COG909140
    Following the Risk
  14. COG909145
    Gross Payment Registration - Compliance Test for Subcontractor
  15. COG909150
    Gross Payment Registration - Action prior to the Compliance Check
  16. COG909155
    Gross Payment Registration - Compliance Failures identified at Compliance Check
  17. COG909020
    Introduction
  18. COG909160
    Gross Payment Registration - Referral to Functional Lead Team for withdrawal authorisation
  19. COG909165
    Status
  20. COG909170
    Foreign Workers
  21. COG909175
    Identity Fraud
  22. COG909180
    Fraud Suspected
  23. COG909190
    Materials
  24. COG909200
    How the Contractor Should Treat Under Deductions
  25. COG909210
    Deductions Not Suffered by the Subcontractor
  26. COG909220
    Payments 'Grossed Up' by the Contractor
  27. COG909230
    Subcontractor Claiming Credit for Deductions Suffered
  28. COG909235
    Establishing the validity of CIS Deductions Suffered claimed by subcontractor
  29. COG909240
    Extending the Review
  30. COG909250
    Value Added Tax (VAT)
  31. COG909260
    Construction Industry Training Board (CITB) Levy
  32. COG909270
    Payments to a Third Party
  33. COG909280
    Third Party information – HUMINT
  34. COG909290
    Construction Industry Tax Deduction Scheme (CITDS) – Background
  35. COG909300
    CIS Until 5 April 2007 – Background
  36. COG909310
    Transitional Period – Background
  37. COG909320
    CIS From 6 April 2007 – Background
  38. COG909330
    New Schemes - Previously Pseudo Schemes
  39. COG909340
    Advice Given - Follow Up Action to Take
  40. COG909350
    Penalties – Overview
  41. COG909360
    Regulation 9 Directions – Background
  42. COG909365
    Regulation 9(5) Directions - Impact of Directions under Regulation 9 on Penalties
  43. COG909370
    Regulation 9 (5) Directions - Claims under Regulation 9(3) - Action to be Taken
  44. COG909380
    Regulation 9 (4) Directions - Action to be Taken
  45. COG909390
    Regulation 13 Income Tax (Construction Industry Scheme) Regulations 2005 – Background
  46. COG909400
    Regulation 13 Income Tax (Construction Industry Scheme) Regulations 2005 – Process