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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 11 May 2009 (see the updateindex for all updates).
| Section | Details of update | || | CISR31050 | The text has been amplified on the action to take when EBS is noted about the cessation of a contractor | | CISR48180 | The text has been amplified where either HMRC or the subcontractor is given permission to appeal against a tribunal decision. | | CISR48690 | The text has been amplified where the review officer decides that the grounds for the appeal are valid against the refusal or cancellation of gross payment status | | CISR48700 | The text has been amplified where the Tribunal caseworker decides that the grounds for the appeal are valid against the refusal or cancellation of gross payment status | | CISR69010 | The text has been amended to reflect that from 6 April 2009 the EOY Total will now include the CIS deductions shown on any ‘concluded’ returns as well as ‘effective’ returns, and also that CIS will now indicate whether the EOY Total is either a ‘New’, ‘Amendment’ or ‘Resend’ | | CISR69020 | The text has been amended to reflect that from 6 April 2009 the EOY Total will now include the CIS deductions shown on any ‘concluded’ returns as well as ‘effective’ returns, and also that CIS will now indicate whether the EOY Total is either a ‘New’, ‘Amendment’ or ‘Resend’ | | CISR69030 | The text has been amended to reflect that from 6 April 2009 the EOY Total will now include the CIS deductions shown on any ‘concluded’ returns as well as ‘effective’ returns | | CISR69040 | The text has been amended to reflect that from 6 April 2009 CIS will now indicate whether the EOY Total is either a ‘New’, ‘Amendment’ or ‘Resend’ | | CISR84030 | This is new guidance on a facility available from 6 April 2009 on how to record periods of subcontractor inactivity in CIS | | CISR84040 | This is new guidance on a facility available from 6 April 2009 on how to download CISR data to an Excel spreadsheet | | CISR84650 | This is new guidance on a facility available from 6 April 2009 on how to record periods of subcontractor inactivity in CIS | | CISR84660 | This is new guidance on a facility available from 6 April 2009 on how to download CISR data to an Excel spreadsheet | | CISR90090 | This is new guidance on viewing a new EOY History window available from 6 April 2009 within the function View Customer | | CISR90250 | This is new guidance on a facility available from 6 April 2009 on how to view periods of subcontractor inactivity in CIS | | CISR90260 | This guidance has been moved from CISR90250 | | CISR90270 | This guidance has been moved from CISR90260 | | CISR92090 | The text has been altered to take into account new procedures in the CIS Centre at Newry with regard to ‘multiple’ monthly returns | | CISR92120 | The text has been altered to take into account new procedures in the CIS Centre at Newry with regard to Contractor errors on monthly returns | | CISR92140 | The text has been altered to take into account new procedures in the CIS Centre at Newry with regard to ‘orphan’ continuation sheets. | | CISR95660 | This is new guidance to take into account new procedures in the CIS Centre at Newry with regard to ‘multiple’ contractor returns. | | CISR95670 | This is new guidance to take into account new procedures in the CIS Centre at Newry with regard to ‘Process Subcontractor Details’ exceptions. |