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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): CIS until 5 April 2007 - background

On 01-08-1999 a new Construction Industry Scheme (CIS) was introduced.

1999-2000 was a transitional year when both CITDS and CIS were in operation (COG909310).

The new CIS introduced various documents, which were used to

  • determine whether or not a contractor had to make deductions from payments to a subcontractor and
  • provide a record of payments and deductions (if any) made.

Permanent Registration Card CIS4(P) / Temporary Registration Card CIS4(T)

When a contractor was presented with a registration card, payments could be made under CIS. Deductions were made from the payments made to the subcontractor.

For further guidance see COG909520.

CIS25 voucher

A CIS25 voucher was completed by a contractor for payments made to holders of a registration card. The vouchers were in 3 parts.

  • the top copy was sent to HMRC by the contractor
  • the second copy was given to the subcontractor
  • the bottom copy was retained by the contractor.

For further guidance see COG909570.

Subcontractor Tax Certificates CIS6

When a contractor was presented with a CIS6 certificate the contractor could make payments under CIS to the subcontractor. The payments were made without deduction.

For further guidance see COG909540.

CIS24 voucher

If a CIS6 was held the subcontractor would provide the contractor with two copies of a CIS24 voucher for all payments received from that contractor in the tax month. The contractor

  • sent one copy to HMRC and
  • retained the other copy.

The third copy of the CIS24 voucher was kept by the subcontractor.

For further guidance see COG909570.

Construction Tax Certificates CIS5

Construction Tax Certificate CIS5 (Partner)

Certifying Document

When a company or partnership produced a CIS5 tax certificate or provided a certifying document the contractor could make payments under CIS without deduction.

For further guidance see COG909550 and COG909560.

CIS23 voucher

The contractor would complete a CIS23 voucher with details of payments made to CIS5 tax certificate holders. The voucher was in two parts. The contractor

  • sent the top copy to HMRC and
  • retained the bottom copy.

For further guidance see COG909570.

Form CIS36

A contractor was required to make an annual return to HMRC on form CIS36 or CIS36(CS).

For further guidance see COG909630.

For specific guidance on reviewing the CIS from 01-08-99 to 05-04-2007 see COG909500 onwards.