This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject: construction industry scheme: CIS - Until 5 April 2007 - overview

COG909300 gave a background to the CIS that was in operation from 01-08-99 to 05-04-07.

The Scheme used a variety of cards, certificates and vouchers in its operation.

Payments to a subcontractor could only be made under CIS if the subcontractor held

Contractors were obliged to make sure that the above conditions were satisfied before making any payments to the subcontractor.

Once they had confirmed that payments could be made under CIS the contractor had to complete or obtain vouchers (COG909570) in respect of payments made.

The Scheme was burdensome for contractors, subcontractors and HMRC and was open to abuse.

The Scheme was replaced on 06-04-07 with a new Scheme - CIS Reform (COG909500) which ended the requirement for cards, certificates and vouchers and introduced new obligations for contractors and subcontractors.