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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): tools to support CI caseworkers

When conducting a review or intervention a caseworker

  • should use all of the sources of information available to them
  • record their activities in a comprehensive manner and
  • share information with other business areas when appropriate.

Testbank

A Testbank is available to provide tactical assistance to CI Caseworkers when testing a contractor’s or subcontractor’s systems. The Testbank is a way of sharing best practice amongst caseworkers and will be updated regularly.

CI Caseworkers should

  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • use the Testbank to test contractor / subcontractor systems as necessary and
  • make suggestions on improvements to the Testbank which will be updated periodically.

Meeting Brief

It is important that a meeting is structured but flexible. A meeting brief is included in the Testbank to assist caseworkers in structuring and recording points at a meeting. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

 

SEES Package

A package of forms and stencils is available on SEES to assist CI Caseworkers in

  • recording some tests
  • sharing information and
  • making referrals to other business areas.

CI Caseworkers must

  • make themselves familiar with the SEES package
  • make sure that information is shared when appropriate and
  • record details of tests undertaken.

 

Internet

The Internet is a valuable source of information. If RIS have not searched for Internet information on the contractor / subcontractor as part of the SIP the caseworker should consider doing so as part of pre-visit activity.

 

Tactical Information Packages (TIPs)

TIPs are available on the Business Information Unit (BIU) Intranet pages and can provide useful information that is trade specific.

 

HMRC Systems

CI Caseworkers must

  • make sure that all relevant HMRC systems have been checked prior to initial contact with the contractor or subcontractor, for example, SA, COTAX, CIS.

It is particularly important that the CIS system is checked to ascertain the situation regarding monthly returns and penalties.