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HMRC internal manual

Construction Industry Scheme Reform Manual

From
HM Revenue & Customs
Updated
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View Customer and Record Contact: contractor scheme details

General

Having followed the steps listed at CISR90020 to gain entry to view a contractor scheme, and then selected View Customer from the CIS Main Menu, the next window visible will be ‘Scheme Details’.

Scheme Details window

Along the top of the window are the selection tabs as follows

  • Details, Returns, Verifications, Agent Details, Penalties, Inhibitions, Settlement details, and EOY totals (up to 2012-13 only).

The window now being viewed (Scheme Details) is divided into three panels:

  • Scheme Details
  • Employer Compliance Review
  • Scheme Movements

Scheme Details

This panel enables you to view basic information held relating to that scheme and includes the following entries:

Missing Return Action - This field will be populated with YES or NO. If YES is shown it indicates that outstanding returns have been referred to the Debt Management and Banking office for pursuit.

Inactive Scheme - This field will be populated with YES or NO. If YES is shown it reflects that the contractor has indicated that no subcontractors will be engaged or paid for several consecutive months. This inactivity absolves the scheme from filing monthly returns until such time as the period of inactivity ends. See CISR67610 for further in-depth information relating to ‘Scheme Inactivity’.

Date of Registration - and Effective start date in CIS - At the date of registration the contractor may advise that payments to subcontractors will start at a date in the future, or have already started. This will result in the two dates being different.

Date of Cessation - This will be the date that the contractor ceased to engage subcontractors.

Date Cessation notified - This will be the date that EBS was noted with the cessation date of the contractor.

Date Cessation Actioned - This field will only show an entry where the appropriate field has been completed on EBS. The date displayed here will be the date that the contractor notified HMRC that they have ceased to engage subcontractors.

Internet Enabled - This will be populated with YES or NO. Contractors who wish to file on line must first have signed up to a Government Gateway. This is an on-line registration programme which then permits the user to access and file returns for SA, EOY or CIS over the internet.

Filing Preference - There are 3 possible methods of filing returns:

  • Electronically - Contractors have the option to file electronically by either Electronic Data Interchange (EDI) or Internet at . See CISR61060 for further information about the three methods available to file returns electronically.
  • Paper - These returns will be made by the completion of a CIS300 and any continuation sheets. See CISR61030 for further information on the two paper versions of the contractor’s return.
  • Telephone - Mainly used for Nil returns. The telephone number is 0300 200 3210.

Printer Friendly Returns End Date- This applies to contractors who up to 5 April 2007 were able to submit substitute EOY returns. Under CISR however these returns are no longer acceptable. If contractors find their supplier is not upgrading their software they need to consider how they will complete and submit monthly returns. They will have advised HMRC that it will pose problems for them to submit their monthly returns information either by ‘paper’ or online. They will be sent a supply of manual return forms and Printer Friendly Continuation Sheets (PFCS) for a maximum of three months. (They must be engaging over 50 subcontractors). The contractor will need to contact the Helpline again after the three months are up if they wish to extend the agreement. The Helpline advisor will enter the period when it is agreed to allow the use of PFCS. The entry of a date in this field will prevent the issue of pre-populated returns until the date has passed.

Address Type - which will reveal various addresses connected to that scheme. The different addresses can be found by making a selection from the drop down menu alongside the ‘Address Type’. This will cause the address details, (which are directly below the drop down menu) to change accordingly. The address selections are:

  • CIS Communication Address - This will be the address given by the CIS contractor or subcontractor either at the time of registration or during a subsequent change of circumstances, to which CIS correspondence should be directed. This address is optional and if not present the HMRC Base Address should be used.
  • HMRC Base Address - This will be an address given by a CIS contractor or subcontractor on another HMRC system as their registered address. This address is mandatory. For schemes this will be the employment framework business address.
  • HMRC Communication Address - This will be an address given by a CIS contractor or subcontractor on another HMRC system to which they have requested general HMRC correspondence should be directed. This address is optional and if not present correspondence should be delivered to the mandatory address relevant to the scheme as detailed under the HMRC Base Address above.

Open Penalty Appeal - Where there is an open appeal against a late return penalty the entry here will be YES, otherwise it will remain blank.

 

Employer Compliance Review

Entries will be shown in this panel if an employer compliance review has been carried out. Details of the office that carried out the employer compliance review (their contact details may also be included) as well as the commencement and settlement dates.

 

Scheme Movements

This panel will be populated if the scheme you are viewing was previously held under a different reference number due to a merger, succession or transfer of the scheme. It will also tell you where the scheme has been ‘moved’ to. These comments are best explained by the following example.

In the case of a Transfer/Succession:

If scheme A is transferred or succeeded into scheme B part way through the tax year, to obtain the overall picture of the total payments made in that tax year the operator will have to look in two places. This is because scheme A is responsible for returns up to the date of transfer/succession while Scheme B is responsible for returns from the date of transfer/succession.

The entries under scheme movements will be populated as follows

  • Old Reference: Scheme A reference
  • Date of Move: The effective date of the transfer/succession from EBS
  • New reference: Scheme B reference
  • Date of Move: The effective date of the transfer/succession from EBS.