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HMRC internal manual

Construction Industry Scheme Reform Manual

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HM Revenue & Customs
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View Customer and Record Contact: Subcontractor Inactivity

CISR90600 Action Guide contents
   

 

Having followed the steps listed at CISR90020 to gain entry to view a subcontractor record, and then selected View Customer from the CIS Main Menu, the next window visible will be the Registration Details. Having got to the Registration Details, then select the [Subcontractor Inactivity] tab at the top to open the ‘Subcontractor Inactivity’ window.

Under the title bar ‘Subcontractor Inactivity’, CISR will display the start date and end date of any periods where the subcontractor has advised HMRC that they are not active as a subcontractor in the construction industry. This window will also display the date that these details were last updated on the record.

Where you wish to enter or amend details of a subcontractor’s inactivity, you should follow the information guide at CISR84030, and the action guide at CISR84650.