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HMRC internal manual

Construction Industry Scheme Reform Manual

From
HM Revenue & Customs
Updated
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Compliance: Subcontractor Inactivity

CISR84000 Information contents
   

This Action Guide outlines how to record a period when a subcontractor tells you that they will no longer be working in the Construction Industry, or have recommenced to work in the Construction Industry, and should be read in conjunction with the Information panel at CISR84030.

Where you wish to record the commencement or cessation of a period of subcontractor inactivity within CISR, you should, at the ‘Identify Customer’ window

* Enter the UTR or NINO

Then select from the drop-down menu by ‘Contact’ either

* Customer
* Agent
* Capacitor
* Third Party

and from the drop-down menu beside ‘Channel’ either

* Phone (Inbound)
* Phone (Outbound)
* Paper
* Face to Face.

The receipt date field is automatically populated with today’s date, and where this differs from today, (for example where the contact is by ‘Paper’) you may amend this entry as appropriate, then

* select [OK].

This will take you to the ‘Authentication’ window, guidance on how to complete this is at CISR22000. Having completed ‘Authentication’ you will now be taken to the CIS Main Menu. Under ‘Subcontractor Registrations’ select the subcontractor registration for which you wish to update the ‘Subcontractor Inactivity’.

Note: you will only be able to note a period of Inactivity where the subcontractor has already registered as a subcontractor in that capacity (for example, as a sole trader).

From the ‘Menu’ below

* select ‘Maintain Subcontractor Inactivity’

You will now be in the ‘Subcontractor Inactivity’ window. Where this function is being accessed for the first time for this subcontractor, both the ‘Start Date’ and ‘End date’ fields will be blank. Where the subcontractor has a current period of ‘Inactivity’ recorded, then the ‘Start Date’ and ‘End Date’ fields will be pre-populated with the entries already made, but only the ‘End Date’ field will be editable.

Previous periods of subcontractor inactivity will also be displayed to you beneath the heading ‘Inactive periods’ in the bottom of this window.

Where you wish to record a period of subcontractor inactivity for the first time

* make an entry in the ‘Start Date’ field in the format DD/MM/YYYY
* make an entry in the ‘End Date’ field in the format DD/MM/YYYY
* select [Apply Changes], and then
* select [OK].

Where you wish to amend a period of subcontractor inactivity already recorded

* amend the entry in the ‘End Date’ field in the format DD/MM/YYYY
* select [Apply Changes], and then
* select [OK].

Once the [OK] button has been selected the subcontractor inactivity entered is applied to the CISR record. Up to that point you may cancel the subcontractor inactivity entered using the [Cancel] button on this window.

Having selected [OK] you will then be taken back to the CIS Main Menu.