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HMRC internal manual

Construction Industry Scheme Reform Manual

The Scheme: miscellaneous: company receiverships

CISR18000 Information contents

Company ReceivershipsThis action guide explains the steps you should take when you are notified that a receiver has been appointed for a company operating as a subcontractor and/or contractor within the Construction Industry Scheme.

  • Write to the receiver asking them whether the company has ceased trading and if so to state the date of cessation.
  • Keep a copy of the letter in the CIS32 folder and put the file on BF for a response.
  • If the reply informs you that trading has ceased, notify the relevant COTAX office in writing of the liquidation details together with the cessation date.
  • If the reply informs you that trading continues and the day-to-day management of the company remains in the hands of the directors, you should examine the company’s affairs to ensure that the correct tax status is being applied. If HMRC arrears are evident and fall within the qualifying period the compliance test should be carried out to see in cases where the gross payment status is being applied whether it should be revoked.