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HMRC internal manual

Construction Industry Scheme Reform Manual

From
HM Revenue & Customs
Updated
, see all updates

Construction Industry Scheme Reform: recent changes

Below are details of the amendments that were published on 3 February 2009 (see update index for all updates)

Section Details of update
   
CISR43700 The guidance has been expanded to include the action required where TTQT has not found SA return/liability for a shareholder in a close company
CISR48660 The text relating to appeals received before 15th October 2007 has been deleted. A paragraph has been inserted reminding you that a subcontractor is time barred from holding gross tax treatment from the date the tax treatment is changed to net.
CISR48680 The text relating to appeals received before 15th October 2007 has been deleted. A paragraph has been inserted reminding you that a subcontractor is time barred from holding gross tax treatment from the date the tax treatment is changed to net.
CISR48690 The text relating to appeals received before 15th October 2007 has been deleted. A paragraph has been inserted reminding you that a subcontractor is time barred from holding gross tax treatment from the date the tax treatment is changed to net.
CISR51010 The text on verification and multiple schemes has been expanded
CISR51020 Reference in the guidance to the CIS Unit at Shipley has changed to the CIS Centre at Newry
CISR51030 Reference in the guidance to the CIS Unit at Shipley has changed to the CIS Centre at Newry
CISR51040 Reference in the guidance to the CIS Unit at Shipley has changed to the CIS Centre at Newry
CISR51610 Reference in the guidance to the CIS Unit at Shipley has changed to the CIS Centre at Newry
CISR51620 Reference in the guidance to the CIS Unit at Shipley has changed to the CIS Centre at Newry
CISR51630 Reference in the guidance to the CIS Unit at Shipley has changed to the CIS Centre at Newry
CISR51640 Reference in the guidance to the CIS Unit at Shipley has changed to the CIS Centre at Newry
CISR62190 Reference in the guidance to the CIS Unit at Shipley has changed to the CIS Centre at Newry
CISR66050 Reference in the guidance to the CIS Unit at Shipley has changed to the CIS Centre at Newry
CISR72060 The guidance has been amended to include the fact that a blank copy of the Payment and Deduction Statement can now be downloaded by contractors from the HMRC website
CISR83050 The guidance has been amended regarding Employer Compliance Teams making Regulation 9(5) Directions
CISR91040 Reference in the guidance to the CIS Unit at Shipley has changed to the CIS Centre at Newry
CISR91110 Reference in the guidance to the CIS Unit at Shipley has changed to the CIS Centre at Newry
CISR97000 Reference in the guidance to the CIS Unit at Shipley has been deleted
CISR92000 This whole chapter has been added that describes the work previously undertaken by the CIS Unit at Shipley that is now carried out by the CIS Centre at Newry
CISR97030 This guidance has been amended to take into account the slight change in address for the CIS Advisory Team
CISR97060 This guidance relating to the CIS Unit at Shipley has been deleted
CISR97060 This guidance has been moved from CISR97070
CISR97070 This guidance has been moved from CISR97080