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HMRC internal manual

Construction Industry Scheme Reform Manual

The Scheme: Agent guidance: RLS agents


CISR19600 Action guide contents


The following guidance relates only to Internet Agents.

At present, it is not possible to change an internet agent’s address to show that the agent is RLS. As a result, there is a danger that scheme output could potentially be sent to an address from where the agent no longer trades. Therefore, where it is learnt that an internet agent has become RLS, efforts should immediately be made to try and find the agent’s new address. In the first instance, a telephone call should be made to the agent to try and establish the new address from which he or she is trading. However, where this is not possible, or the attempt is unsuccessful, the agent’s address should instead be replaced with that of the scheme. This will ensure that output (for example,monthly returns) is sent to the scheme that the agent represents rather than to an obsolete address.