Beta This part of GOV.UK is being rebuilt – find out what this means

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 1 April 2009 (see theupdate index for all updates)
| Section | Details of update | || | CISR12040 | The guidance has been expanded to confirm that an ALMO will not stand as a subcontractor in relation to the management agreement it has with the Local Authority. | | CISR12130 | The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009. | | CISR14060 | The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009. | | CISR14200 | The guidance has been expanded to include aspects of routine landscaping that can come within CIS | | CISR14620 | The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009. | | CISR16120 | The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009. | | CISR17030 | The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009. | | CISR17100 | The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009. | | CISR17140 | The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009. | | CISR17260 | The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009. | | CISR42010 | The guidance has been altered to confirm that currently it is not possible to register for CIS for net payment or gross payment over the Internet | | CISR42030 | The guidance has been altered to confirm that currently it is not possible to register for CIS for net payment or gross payment over the Internet | | CISR42050 | The guidance has been altered to confirm that currently it is not possible to register for CIS for net payment or gross payment over the Internet | | CISR42060 | The guidance has been altered to confirm that currently it is not possible to register for CIS for net payment or gross payment over the Internet | | CISR42070 | The guidance has been altered to confirm that currently it is not possible to register for CIS for net payment or gross payment over the Internet | | CISR43040 | The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009. | | CISR43070 | The guidance has been expanded to include claims to cash flow difficulties where a payment(s) have been made late after 1st June 2008 | | CISR43100 | The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009. | | CISR43630 | The guidance has been expanded to include the CIS roles you use when changing the tax treatment from net to gross following an incorrect TTQT result | | CISR43660 | The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009. | | CISR44040 | The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009. | | CISR44670 | The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009. | | CISR48010 | The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009. | | CISR48020 | The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009. | | CISR48030 | The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009. | | CISR48040 | The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009. | | CISR48050 | The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009. | | CISR48060 | The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009. | | CISR48070 | The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009. | | CISR48080 | The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009. | | CISR48090 | The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009. | | CISR48100 | The guidance has been expanded to include claims to cash flow difficulties where a payment(s) have been made late after 1st June 2008 | | CISR48120 | The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009. | | CISR48130 | The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009. | | CISR48140 | The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009. | | CISR48150 | The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009. | | CISR48160 | The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009. | | CISR48170 | The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009. | | CISR48180 | The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009. | | CISR48610 | The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009. | | CISR48620 | The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009. | | CISR48630 | The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009. | | CISR48640 | The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009. | | CISR48650 | This guidance has been moved from CISR48680 and has been altered to take into account Tribunal Reform effective from 1st April 2009. | | CISR48660 | This guidance has been moved from CISR48650 and has been altered to take into account Tribunal Reform effective from 1st April 2009. | | CISR48670 | The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009. | | CISR48680 | This guidance has been moved from CISR48660 and has been altered to take into account Tribunal Reform effective from 1st April 2009. | | CISR48690 | This is new guidance that describes the actions to take where a subcontractor takes up the offer of an internal review. | | CISR48700 | This guidance has been moved from CISR48690 and has been altered to take into account Tribunal Reform effective from 1st April 2009. | | CISR48720 | This guidance has been moved from CISR48710 and has been altered to take into account Tribunal Reform effective from 1st April 2009. | | CISR51060 | The guidance has been amplified regarding payments made to a subcontractor prior to their registration for CIS | | CISR63010 | The guidance now includes confirmation that where a CIS monthly return(s) is handed in at an Enquiry Centre by a contractor or agent that HMRC staff will not give a receipt for the return(s) | | CISR63030 | The guidance has been expanded to include precise details of the process at Netherton from receipt of the monthly return(s) from Royal Mail to the scanning of the forms, this may be useful for all staff who are handling appeals against monthly return penalties | | CISR64020 | The guidance has been expanded to include precise details of the process at Netherton from receipt of the monthly return(s) from Royal Mail to the scanning of the forms, this may be useful for all staff who are handling appeals against monthly return penalties | | CISR64040 | The guidance has been altered to reflect the new text included on output forms CIS323B, CIS323K and CIS323L | | CISR65010 | The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009. | | CISR65030 | The guidance has now been amended to read in the past tense | | CISR65080 | The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009. | | CISR65090 | The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009. | | CISR65100 | The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009. | | CISR65110 | The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009. | | CISR65120 | The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009. | | CISR65130 | The guidance has been amended to include the procedure where the penalty has been paid but is later partly reduced or reduced to Nil. | | CISR65150 | This is new guidance on the procedure to follow where a company contractor has ceased trading and there are CIS monthly returns outstanding. | | CISR65610 | The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009. | | CISR65620 | The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009. | | CISR65630 | The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009. | | CISR65670 | The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009. | | CISR65680 | The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009. | | CISR65690 | This is new guidance on the procedure to follow where a company contractor has ceased trading and there are CIS monthly returns outstanding. | | CISR67610 | The guidance has been expanded to include where in CISR to find details of the periods of Inactivity that the contractor has requested | | CISR68010 | The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009. | | CISR68610 | The guidance has been expanded to include precise details of the process at Netherton from receipt of the monthly return(s) from Royal Mail to the scanning of the forms, this may be useful for all staff who are handling appeals against monthly return penalties | | CISR72110 | The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009. | | CISR72130 | The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009. | | CISR72660 | The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009. | | CISR74060 | The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009. | | CISR81020 | The guidance has been expanded to include claims to cash flow difficulties where a payment(s) have been made late after 1st June 2008 | | CISR82070 | The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009. | | CISR82080 | The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009. | | CISR82090 | The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009. | | CISR82100 | The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009. | | CISR82620 | The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009. | | CISR83040 | The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009. | | CISR90070 | The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009. | | CISR90240 | The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009. | | CISR95640 | The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009. | | CISR96010 | The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009. | | CISR96020 | A new version of form CIS308 is now displayed here reflecting new wording on the form to take into account Tribunal Reform effective from 1st April 2009. | | CISR96020 | The factsheets CIS341 to CIS349 are no longer available to the public, but have left here for reference purposes for HMRC staff. |