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HMRC internal manual

Compliance Operational Guidance

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HM Revenue & Customs
Updated
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Supporting Guidance: employer compliance: guidance by subject: construction industry scheme: CIS - until 5 April 2007 - vouchers

Captured details of vouchers are available on-line via the CIS system. CIT staff can view an image of vouchers with all the relevant details but not a copy of the voucher.

If a caseworker wishes to see a copy of the voucher a scanned image can be obtained from the Processing Centre at Netherton.

CIS23 voucher

The CIS23 voucher was a two part form. The contractor used it to record details of gross payments to construction Tax Certificate holders.

Within 14 days of the end of each tax month the contractor had to

  • complete the CIS23
  • send the top copy to the CIS Processing Centre, and
  • retain the bottom copy for accounting purposes.

For more information see CIS1119.

CIS25 voucher

The CIS25 voucher was a three part form. The contractor used it to record details of payments under deduction to Registration Cardholders.

Within 14 days of the end of each month the contractor had to

  • complete the CIS25
  • send the top copy to the CIS Processing Centre
  • give the second copy to the subcontractor, and
  • retain the bottom copy for accounting purposes.

For more information see CIS1121.

Where a contractor

  • failed to complete a CIS25 or
  • completed a CIS25 incorrectly see COG909520.

CIS24 voucher

The CIS24 voucher was a three part form. All subcontractors who held a CIS6 tax certificate had to

  • complete the CIS24 voucher for each of the contractors who had paid them in a tax month, and
  • hand Parts 1 and 3 to the contractor as evidence of payments (Part 2 should have been retained for the subcontractors own records).

Within 14 days of the end of each month the contractor had to

  • make ‘every effort reasonable in the circumstances’ to obtain a completed CIS24 from a subcontractor
  • enter their own tax reference on the voucher
  • send the top copy of all CIS24 vouchers received to the CIS Processing Centre, and
  • retain the bottom copy for accounting purposes.

For more information see CIS1117.

Where a contractor had difficulty obtaining vouchers they should have

  • reported the matter to HM Revenue & Customs.