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HMRC internal manual

Construction Industry Scheme Reform Manual

Construction Industry Scheme Reform: recent changes

Below are details of the amendments that were published on 2 July 2009 (see the update index for all updates).

Section Details of update  
CISR42720 The text has been altered detailing the new procedure for Individuals registering for CIS who are resident abroad, and for United Kingdom companies registering for CIS who have Directors and/or Shareholders who are resident abroad  
CISR48050 Text amplified regarding the issue of CIS316’s to contractors where an appeal is determined in favour of the subcontractor  
CISR48170 The text has been amended and expanded on the procedure to be followed where HMRC wishes to ask permission to appeal against a Tribunal decision.  
CISR48700 Text amplified to show the different final actions where an appeal is determined for a subcontractor applying for gross tax treatment for the first time, and also for a subcontractor who already held gross tax treatment  
CISR95670 Text amended to confirm that a CIS Referral stencil is not issued until the contractor has failed on three occasions to include the name and UTR of a subcontractor on the contractor monthly return  
CISR96020 The text of the MR3, PS1 and PS2 letters have been revised. New letters CTM1, CTM2, CTM3, FN1 and FN2 have been added  
CISR97040 The address and contact telephone numbers for Charity, Assets & Residence (CIS) has changed  
CISR97080 This is a new guidance which includes the address of the new CT CIS Centre in Hull