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HMRC internal manual

Construction Industry Scheme Reform Manual

The Scheme: miscellaneous: introduction


CISR18600 Action guide contents


SA records for sole-traders and partnerships are owned by the processing office responsible for the taxpayer’s SA record. Records for companies are owned by the relevant compliance office. However, no individual office ‘owns’ the records within CIS. Instead,they are centrally pooled in the CIS database and access is available to all authorised users, regardless of where located.

Paper records are kept in folder CIS31/CIS91 (sole traders or partnerships) and folder CIS32 (companies) within the taxpayer’s file in the office at which the record was created. When the taxpayer’s SA or COTAX records are moved from one office to another, responsibility for the taxpayer’s paper CIS records also moves to the new office.