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HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject: construction industry scheme (CIS): scheme overview: CIS - from 6 April 2007 - cancellation of gross payment registration

COG910080 explains the different tax treatments within CIS.

COG909145 explains what conditions a subcontractor must satisfy to pass the Compliance Test for gross payment registration and how HMRC will routinely check that this condition continues to be satisfied.

When considering the tax treatment of a subcontractor who is paid gross the caseworker must:

  • pay particular attention to the impact any inaccuracies may have on the Compliance Test and
  • consider cancellation of gross tax treatment where appropriate (COG909155).

Detailed guidance for CI Caseworkers on the actions to take and process of cancellation of Gross Payment Registration as a result of compliance failures identified at the compliance check is at COG909155.