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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): liaison

The work of the CI Caseworker has an impact on many other business teams. It is important that effective liaison takes place so that

  • Construction Industry risk is fully addressed and
  • Other business teams are aware of CI Caseworker activity.

CIS System

When a compliance check or intervention starts you must

  • set the Compliance check indicator on the CIS system by recording the start date and your own contact details.

This is done by accessing the CISR system and in the Identify Customer screen opening the CIS record for the contractor by using the contractor’s UTR and in the ‘contact’ selecting ‘internal enquiry’.

This then opens the CIS Main Menu window, select ‘Update Customer’ from the Menu. This takes you to Designatory Details, select ‘Next’ and under ‘Employer Compliance Review’ you must enter

  • the start date
  • your contact details, and
  • caseflow reference

When a compliance check or intervention is concluded you must

  • update the ECR indicator on the CIS system by recording the settlement (closure) date on the same page.

This will make sure that any other business teams including the Contact Centre and CIS Centre - PT Ops Longbenton will be aware of the CI Caseworker’s interest in a contractor and subcontractor and will notify the CI Caseworker of any relevant information or changes that they become aware of, for example an amendment to a monthly return.

More information on the CIS System from 06-04-07 can be found in the CIS (Reform) Manual.

Functional Lead Team (CIS Technical Support)

For specific or general technical and procedural advice (COG909090).

{#IDA2XVCE}Employment Status & Intermediaries (ES&I) Support Teams {#}

Where status has been considered but ESI cannot provide an opinion or the matter becomes contentious you must

  • follow the guidance at COG907500 onwards and

liaise with the Employment Status & Intermediaries (ES&I) Support Team.

Labour Provider Units

Where CI Caseworkers identify a labour provider you must liaise with the Labour Provider Unit to make sure that

  • risks are addressed effectively.

The CI Caseworker may also be called on to assist the Labour Provider Units to provide specialist knowledge of CIS.

There is a national protocol between local compliance and Labour Provider Units, which must be followed.

Service Company Units

Composite and umbrella service companies are common within the construction industry. You must

  • liaise with the Service Company Units when such a company is identified.

The Service Company Units are based in Sheffield and Taunton.

CTSA/ITSA/VAT caseworker

If the risks or inaccuracies indicate problems with a self-assessment return, a company return or VAT return you must

  • liaise with the CTSA/ITSA/VAT caseworker using a cross tax referral form.

RIS

It is important that feedback is given to RIS to inform future compliance activity. The Team Leader must

  • make sure that effective liaison with RIS takes place.

When following the risk CI Caseworkers may identify

  • contractors or subcontractors suitable for a compliance check or intervention or
  • indications that the contractor is engaging illegal immigrants

you must

  • make a referral to RIS.

SI / CIF

Follow the guidance at COG909180.