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HMRC internal manual

Construction Industry Scheme Reform Manual

HM Revenue & Customs
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Register and maintain contractor: overview: Cessation of trade of Contractor

CISR31600 Action guide contents

There is no functionality within CIS to enable you to note the cessation of trade of a contractor. Any notification of cessation to operate in the Construction Industry will need to be passed to the parent SA/COTAX Processing Office, in order that those records may be noted.

However, where a contractor permanently ceases to take on any subcontractors, but continues to act as a subcontractor themselves, then any such notification should be referred to the contractor’s End of Year section for the Contractor scheme. This will be noted on the Employers Business Service (EBS), and that information will flow over to CIS. The date the scheme ceased will be displayed under View Customer for the contractor under ‘Scheme Details’.

Where the contractor informs you that they have ceased to trade or permanently ceased to engage subcontractors and there are CIS Monthly returns outstanding but the contractor has not informed you of the date when the last subcontractor was paid, you will need to take additional action in CIS after noting EBS of the cessation. The action to take is set out in the guidance at CISR65200.