COG909000 - 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