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HMRC internal manual

Construction Industry Scheme Reform Manual

From
HM Revenue & Customs
Updated
, see all updates

The Scheme: miscellaneous: source of taxpayer details on CIS system

CISR18600 Action guide contents
   

Most of the taxpayer record details held on the CIS system are taken from the parent SA or COTAX record which updates CIS every night.

To alter this information you need to open the relevant parent system and make the change there. The change will then be visible on the CIS system the next day.

The relevant parent systems for the various CIS taxpayer types are set out below.

CIS taxpayer type Parent HMRC system  
     
Sole trader SA  
Partner SA  
Partnership SA  
Trust SA  
Company COTAX  
Local Authority SA  
Other Public Bodies SA  

The identifier linking records in the two systems and allowing the flow of information is the taxpayer’s UTR. The flow is one-way. A change in the information held on the parent SA or COTAX record alters information held on the CIS record. A change made to the CIS record cannot affect the corresponding SA or COTAX record.

Where a CIS taxpayer acts as a contractor the CIS record is linked to the EBS system. In this case the linking identifier is the EBS reference and the CIS record is updated to reflect the EBS information on a daily basis.

Guidance on how to amend the taxpayer details for a subcontractor drawn from the SA system can be found in the Self Assessment Manual (SAM) at SAM101000.

Guidance on how to amend the taxpayer details for a subcontractor drawn from the COTAX system can be found in the COTAX Manual (COM) under ‘AMENDING CASE RECORDS’.