CISRUPDATE090203 - 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 |