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HMRC internal manual

Construction Industry Scheme Reform Manual

Monthly return: overview: inactivity: introduction


CISR67000 Information contents

CISR67010 should be examined before reading any further as it provides general information on the subject of temporary inactivity.

The following action guides cover particular scenarios:


  • What happens when inactivity is requested by return but the contractor’s monthly returns are not up to date (See CISR67620)
  • How an inactivity period is set and unset on a CIS record (See CISR67630)
  • How an inactive period is set when requested by telephone or in writing (See CISR67640)

If you wish to view periods of ‘Inactivity’ that the contractor has been granted, you can do this as follows, from the CIS Main Menu;

  • select the contractor scheme that you wish to view, and then
  • select ‘View Customer’
  • from the various tabs at the top of this window select ‘Inhibitions’
  • now select the tax year that you wish to view the ‘Inactivity’ periods for the contractor
  • under the column headed ‘ Inactive for period’ will be displayed any periods of ‘Inactivity’ the contractor may have had during that tax year

If you then wish to view further periods of ‘Inactivity’ falling in a different tax year;

  • select the ‘Back’ button
  • now select the next tax year that you wish to view ‘Inactivity’ periods for


Finally, when you wish to exit the function;

  • select the ‘Exit view’ button, and this will take you back to the CIS Main menu.