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HMRC internal manual

Construction Industry Scheme Reform Manual

Who to contact for more information: CIS Technical Team

Following the integration of construction industry scheme (CIS) work into Local Compliance a CIS Technical Team has been set up to support casework across all the Local Compliance groups, and also the CIS Personal Tax (PT) Operations sites at Longbenton.

CIS technical support officers offer technical and compliance advice and support to staff doing casework across Local Compliance. This includes:

  • scope and operation of CIS
  • application of CIS legislation
  • cancellation of gross payment status
  • Regulation 9 / Regulation 13 directions
  • CIS compliance trends
  • late filing and other CIS penalties

The team is also responsible for:

* providing CIS technical support to Criminal Investigation (CI) and Specialist Investigations (SI) through the CIS CI/SI support group based at Euston Tower
* undertaking high level CIS compliance casework arising from CI and SI cases
* acting as the operational focal link for PAYE, SA & NIC (PSN), Tax Administration Advice (TAA) and CIS processing areas to support the development of new policy and operational guidance
* interpreting CIS policy and liaising with Local Compliance groups to ensure that work is carried out appropriately and in a consistent and cohesive manner
* reviewing new CIS training material
* working with Risk & Intelligence Service Operations CIS to ensure that the full range of CIS risk is targeted by the appropriate Local Compliance group

A list of CIS technical support officers is shown on the CIS Intranet site, and all initial submissions should go to the relevant Technical Higher Officer for that geographic area.