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HMRC internal manual

Compliance Operational Guidance

HM Revenue & Customs
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Supporting Guidance: employer compliance: guidance by subject: construction industry scheme (CIS): scheme overview: CIS - from 6 April 2007 - getting started

Several things happened to ensure a smooth transfer to CIS Reform on 06 April 2007.

Literature was sent to contractors in the months preceding the start of CIS Reform to let them know about the coming changes and what they would need to do.

Contractors and Subcontractors were sent letters from HMRC advising them to destroy registration cards, certificates and any vouchers they would no longer need.

Contractors were sent a letter (CIS333) providing details of all subcontractors they had paid since April 2005 and told that they would not need to verify them under the new scheme. The letter also told them which tax treatment to apply to each subcontractor. This letter is not confirmation that HMRC accepts the individuals as self-employed. 

Subcontractors were sent a letter (CIS365) confirming the details they would need to provide a contractor with in order to be verified and have the correct tax treatment applied to payments received. This letter is not evidence of identity. 

The CIS Helpline was set up. This should be the first point of contact for contractors and subcontractors seeking advice on the new scheme. Contractors can verify subcontractors using the helpline. Subcontractors can register for CIS using it. The helpline number is 03000 200 3210.

Information held on the old CIS System was migrated to the new CIS System