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HMRC internal manual

Construction Industry Scheme Reform Manual

From
HM Revenue & Customs
Updated
, see all updates

Office Manager Guide: Large Business Service (LBS)

Tasks undertaken by this team

Members of this team deal with the following aspects of CIS in relation to the largest contractors

  • registration application forms for limited companies
  • change tax treatment requests
  • tax treatment appeals
  • updates to customer details
  • requests to issue pre-populated returns
  • corrections to returns
  • work items

The team also answers general verification, monthly returns and status enquiries. They also work jointly and liaise with Employer Compliance when necessary.

CISR user roles required by this team

Team members

On the Large Business Service team staff should be allocated the CISR Processor role. This allows them to deal with the following CIS tasks

  • identification of customers and authentication of contacts
  • subcontractor registrations for Limited companies
  • subcontractor verifications
  • tax treatment requests
  • updates to customer details
  • requests to issue pre-populated returns
  • corrections to returns

Managers

Managers should be allocated the CISR Process Manager role and will also have the authority to change a subcontractor’s tax treatment (outside of the TTQT process).

Work items

Staff on this team also need the CISR CT TTQT Exc Handler work management role. This enables them to deal with work items arising as a result of the failure of the automated TTQT process for CT businesses.