Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Construction Industry Scheme Reform Manual

From
HM Revenue & Customs
Updated
, see all updates

View Customer and Record Contact: Contractor scheme Compliance History

General

Having followed the steps listed at CISR90020 to gain entry to view a contractor scheme and then selected View Customer from the Main Menu the next window visible will be the ‘Scheme Details’ window. From this window you should select the ‘Settlement’ tab at the top of the window.

Compliance History

From the ‘Settlement’ window you can view details of completed compliance activities undertaken on the contractor scheme usually by employer compliance or construction industry teams.

Settlement Details window

The top panel lists the scheme name and Accounts Office reference.

The lower panel provides a history of all recorded closed employer compliance reviews in date order containing the following information

  • Settlement Start - This date is the start date of the settlement period. It will be the first monthly return period ‘end date’ covered in the employer compliance review. If, for example the settlement covered the period 6t h April 2007 to 5t h April 2008 the first monthly return ‘end date’ will be 5t h May 2007. Settlement End - This date is the end date of the settlement period.
  • Settlement End - This date is the end date of the settlement period. It will be the last monthly return period ‘end date’ covered in the employer compliance review. If, for example the settlement covered the period 6t h April 2007 to 5t h April 2008 the last monthly return ‘end date’ will be 5t h April 2008.
  • Unallocated Deductions -Any details entered here relate to the settlement period stated above. These will be CIS deductions that are not recorded on the contractor’s monthly return and the individuals to whom they relate will not have been identified as registered subcontractors during the period of enquiry. If, after this time a subcontractor (as described above) claims to have suffered CIS deductions from the scheme it may be possible (after completing the normal enquiries) to allocate specific amounts from the unallocated sum to the subcontractor. If an entry is recorded here you should also go on to select ‘View Deduction Notes’ to see any supplementary information held.
  • Location of Papers - The District record reference of the folder where the investigation papers are filed.
  • Return Exemptions Set - If ‘Yes’, a specific return period has been marked as exempt from filing a return (during the period of settlement). The effect is that although the return will have been issued to the scheme a completed return will not be expected for that monthly period. See CISR69050 for further information.
  • Penalty Inhibitions - If ‘Yes’, a penalty inhibition has been set (during the period of settlement) which will prevent the issue of all new automatic filing penalties for the period inhibited. Inhibitions are mostly used when HMRC are advised that the contractor is unable to submit the return by the due date - but the return is still expected in due course. See CISR65090 for further information.
  • View Deduction Notes - Select this field to view any supplementary information relating to the settlement details entered.