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HMRC internal manual

Compliance Operational Guidance

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HM Revenue & Customs
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Supporting Guidance: employer compliance: guidance by subject: construction industry scheme (CIS): role of the construction industry review caseworker (CI caseworker)

Schedule 36 FA08 allows for an officer of the Board to review a contractor’s CIS records but to effectively address all potential CIS risks a review of a contractor’s records and operation of the Construction Industry Scheme (CIS) should only be undertaken by an Employer Compliance Officer who has successfully completed the CIS TPQ (formerly CIS Foundation) training modules.

Construction Industry Caseworker (CI Caseworker)

The CI Caseworker will

  • investigate contractor and subcontractor based risk
  • carry out reviews and other contractor / subcontractor interventions
  • liaise with other business areas
  • undertake site visits and interviews with third parties
  • provide advice and assistance to contractors and subcontractors in relation to CIS
  • liaise with the Functional Lead Team (CIS Technical Support) (COG909090) where technical advice is needed.
  • consider suitable cases for Regulation 9 Directions and submit via their Manager to the Functional Lead Team (CIS Technical Support) (COG909090)
  • identify and refer via their manager cases suitable for cancellation of gross payment registration to the Functional Lead Team (CIS Technical Support) (COG909090) and
  • investigate employer based risk where appropriate.

Where a contractor is also an employer the CI Caseworker will be responsible for addressing any employer risks in addition to any construction industry scheme risks.

However if as part of a PAYE Risk only employer compliance check undertaken by a non CIS trained Employer Compliance Officer a CIS risk is identified the case should be

  • worked jointly between the Employer Compliance Officer and a CIS trained CI Caseworker
  • entered on Caseflow as 2 separate cases, and
  • compliance revenue claimed separately and recorded under each entity
  • if the contractor also operates as a subcontractor and holds Gross Payment Registration, and the compliance checks identify employer and or CIS failures, consideration must be made to the withdrawal of the Gross Payment Registration. (COG910110)

EU Large Employers/Contractors

CI Caseworkers will be allowed to follow the above protocol where CIS only or both CIS and PAYE risks have been identified. However CI Caseworkers should follow the process below for all Large Employers/Contractors.

CRM cases

When the named ECTS within L&C is undertaking a risk review of a Large Employer/Contractor they will contact the CI Caseworker and request that they obtain a CIS risk review which the CI Caseworkers will return to the ECTS. (This may be produced by the CI Caseworkers or by RIS.)

When any SIP is received directly from RIS that relates to a Large CRM appointed case, the CI Caseworker should complete a full risk assessment and pass this and the SIP directly to the CRM.

Where compliance activity has been approved by the CRM for CIS only risks the CI Caseworker will undertake such activity under the direction of the CRM.

Where compliance activity has been approved by the CRM for cases with both CIS and PAYE risks, the CI Caseworker will undertake this activity jointly with the named ECTS in L&C. Both teams should have independent entries on ECS.

It is important that the CI Caseworker is updated by the ECTS following any compliance activity that may impact on Gross Payment Status.

Non CRM cases

When any SIP is received directly from RIS that relates to a Large Employer/Contractor, the CI Caseworker will need to contact the relevant EC Manager within the EC Large Team.

Where compliance activity has been agreed by the Large EC manager for CIS only risks the CI Caseworker will undertake such activity under the direction of the Large EC manager.

Where compliance activity has been agreed by the Large EC manager with both CIS and PAYE risks the CI Caseworker will undertake this activity jointly with the relevant Large EC Team. Both teams should have independent entries on ECS.