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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

 

CISR84600 Action Guide contents
   

This function should be widely used by compliance officers and will enable them to view, record and update compliance activities undertaken outside of CIS on the contractor scheme or subcontractor record. There will be sections to record details of

 

  • Compliance Investigation Settlement details – This information will include the type of settlement and period covered, details of any settlement obtained and where the enquiry papers are located.
     
  • Deduction details – If unallocated CIS deductions have been traced during an employer compliance review these details can be now be recorded. These are deductions that have not already been recorded on a contractor’s monthly return and the individuals to whom they relate have not been identified as registered subcontractors at the time the employer compliance review was undertaken. If however subsequent to this, a subcontractor claims to have suffered CIS deductions from the scheme it may be possible (after completing the normal enquiries) to allocate specific deductions from the unallocated sum to the subcontractor. The officer should then reduce the figure of unallocated deductions by the specified amount allocated to the subcontractor and enter any appropriate ‘deduction notes’ within the notes field explaining the reason for the action taken.
     
  • Any CIS related manual penalties imposed on the contractor scheme (as a result of incorrect registration information or incorrect returns submitted) and taken directly through SAFE.
     
  • Cases looked at but not taken up for enquiry. These will include details of any ‘risk’ profiling or employer compliance review considered which was not taken forward at that time for formal compliance action.

There is also a free format notes area within the Investigation, Deduction, and Risk sections where the operator can enter any supplementary notes. The operator’s PID should be entered alongside any entries made as the system will record only the date and time of any entries made. All details should be clear and concise and be compliant with the Data Protection Act / Freedom of Information Act. Abbreviations and acronyms should be avoided to ensure the note made will be understandable to others.

To access this functionality you will need to hold the CISR Compliance Officer or CISR Compliance Manager roles. The Authentication function is not required to access ‘Record Compliance History’ and can be bypassed using ‘Internal Enquiry’. For further instructions on entering data see the links below, as appropriate

 

CISR84610 Record Investigation Details
   
CISR84620 Record Deduction Details
CISR84630 Record Risk Details
CISR84640 Record Penalty Details