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).