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HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject: construction industry scheme (CIS): transitional period - background

Because a new CIS was introduced part way through a deduction year (01-08-99) CIS36 (Transition) and CIS36 (Transitional)(CS) replaced the forms SC35 and 704 returns for the year 1999-2000.

The form was in two parts

  • Part A covered the period 06-04-99 to 31-07-99 and
  • Part B covered the period 01-08-99 to 05-04-00.

If an inaccuracy was established during the transitional period the caseworker would

  • make sure that the contractor completed both parts of the form, and
  • attached the forms SC11 for the period 06-04-99 to 31-07-99.

For 2000-2001 and later years forms CIS36 and CIS36(CS) replaced the CIS36 (Transitional) and CIS36 (Transitional)(CS).