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HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject: construction industry scheme (CIS): role of functional lead team (CIS technical support)

The role of the Functional Lead Team (CIS Technical Support) is to support all staff and managers involved in CIS casework across all the Local Compliance groups. The team is also the single escalation route to TALA (Tax Administration, Litigation and Advice) and PT P&P (Personal Tax Product & Process).

The support by the CIS FLT Technical Support Team is provided in two ways.

  • General and or specific advice on the CIS scheme and related legislation and regulations.
  • Processing mandatory referrals for authorisation and direction notice requests.

CIS FLT technical support officers offer technical and compliance procedural advice on

  • scope and operation of CIS
  • application of CIS legislation and regulations
  • potential cancellation of gross payment status
  • potential contractor claims under Regulation 9(3) and Regulation 9(4) for relief by a direction notice under Regulation 9(5)
  • Regulation 13 determination issue and interaction with Regulation 9
  • CIS compliance as well as CIS evasion risks
  • late filing and other CIS penalties.

CIS FLT technical support officers will also consider, authorise or approve requests following mandatory referrals in respect of

  • formal claims by the contractor under Regulation 9(3) and 9(4)
  • S102 TMA mitigation of late filing penalties under S98A(2) TMA 1970 and Sch55 FA 2009
  • further S102 TMA mitigation on hardship grounds of formal late filing penalty determinations
  • S72 FA 2004 penalty for false application for regsitration under deduction or for gross payment
  • immediate removal of gross payment registration
  • 90 day notice removal of gross payment registration.

Further information about the CIS Functional Lead Team and the contact details for the CIS (Technical Support Officers), who are available for technical support, can be found at CIS: Where to get help.