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HMRC internal manual

Construction Industry Scheme Reform Manual

HM Revenue & Customs
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Worklists: information: unmatched partnership details


CISR95600 Action guide contents

For CIS purposes, partnerships working within the scope of the scheme must be:

  • registered on the Self-Assessment(SA) / COTAX system as a self-employed business, and
  • registered for CIS.

On notifying the SA and CIS systems that they are operating as a partnership the business must identify the partners who are members of that partnership.

If a partnership attempts to register for CIS and checks reveal that the named individual partners are not the same as those recorded on the SA / COTAX system, then a Work Item will be generated. Further investigations will then need to be carried out to resolve the matter.

The Action Guide at CISR95630 explains how this should be done.