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HMRC internal manual

Construction Industry Scheme Reform Manual

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HM Revenue & Customs
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Compliance: Record Compliance History introduction

 

CISR84600 Action Guide contents
   

This paragraph gives an overview of the section on Record Compliance History. For detailed action guides on the subject go to the action guides menu using the links above. For other detailed information on the subject area, see the information menu.

Compliance Officers will now be able to record and update compliance activities they have undertaken outside of CIS on the contractor scheme or subcontractor record using the CISR ‘Record Compliance History’ function.

The information that can be recorded will be as follows:

 

  • Investigation details. This will include details of the type and amount of any settlement obtained and where the investigation papers are located.
  • Deduction Details. Any unallocated deductions traced within the period of investigation.
  • Manual Penalties. Any CIS related manual penalties imposed as a result of incorrect registration information or incorrect returns submitted
  • Details of any Risk Reviews that have been undertaken where compliance action was not taken at that time.