CISRUPDATE091112 - Construction Industry Scheme Reform: recent changes

Below are details of the amendments that were published on 12 November 2009 (see the update index for all updates).

Section	Details of update
CISR14070	The text has been amended to show that the territorial limit extends 12 nautical miles
CISR14080	The text has been expanded to illustrate what artistic works would be considered to be construction operations and which would not
CISR14090	The text has been expanded considerably to illustrate where the installation or repair of building service systems would be considered to be construction operations and when they would not
CISR14100	The text has been expanded to confirm that the erection of portacabins on a construction site will be caught by CIS. A new section has also been added about the installation of chair lifts and stair lifts and their treatment in CIS.
CISR14110	The text has been amended to clarify what forms of cleaning are treated as being ‘construction operations’.
CISR14130	The text has been amended to confirm that the installation of computer or telephone networks in isolation will not fall within CIS
CISR14160	The text has been amended to confirm that the installation of fire protection systems will be within CIS
CISR14170	The text has been amended to confirm that carpet fitting will not fall within CIS unless it is part of a mixed contract
CISR14190	The text has been expanded regarding industrial plant installed in buildings
CISR14200	The text has been expanded regarding landscaping operations that do not fall within CIS
CISR14210	The text has been expanded regarding locksmiths operations that do not fall within CIS
CISR14220	The text has been expanded regarding the delivery of ready mixed concrete to a construction site and what operations here are included and excluded from CIS.
CISR14230	The text has been expanded regarding the landscaping of mine areas following demolition of surface works
CISR14240	The list under ‘Integral operations’ and ‘finishing operations’ has been expanded.
CISR14250	A new paragraph has been added regarding ‘Off-site’ work
CISR14260	The text has been expanded to confirm the treatment of plant purchased under a hire purchase agreement
CISR14300	The text has been expanded to include another operation that is excluded from CIS
CISR18620	The text has been expanded to confirm that where a company that acts as a contractor goes into liquidation and there are outstanding monthly returns, the CIS Centre at Newry should take further action.
CISR31050	The sections of text on updating the contractor scheme has been moved to CISR31060
CISR31060	The sections of text on updating the contractor scheme has been moved from CISR31050
CISR41070	The text has been expanded to identify the actions to be taken at the CIS Centre Newry where you are notified that a subcontractor has permanently ceased to trade within the construction industry.
CISR42010	The text has been amended to take into account the revised process for customers registering for Self Assessment without a verifiable NINO
CISR42050	The text has been amended to take into account the revised process for customers registering for Self Assessment without a verifiable NINO
CISR42060	The text has been amended to take into account the revised process for customers registering for Self Assessment without a verifiable NINO
CISR42130	The text has been amended to take into account the revised process for customers registering for Self Assessment without a verifiable NINO
CISR42150	The text has been amended to take into account the revised process for customers registering for Self Assessment without a verifiable NINO
CISR42160	The text has been amended to take into account the revised process for customers registering for Self Assessment without a verifiable NINO
CISR42170	The text has been amended to take into account the revised process for customers registering for Self Assessment without a verifiable NINO
CISR42190	The text has been amended so that the procedure described now applies equally to Limited Companies as well as to Individuals and Partners
CISR42740	The text has been amended so that the procedure described now applies equally to Limited Companies as well as to Individuals and Partners
CISR43070	The text has been amended to highlight that from 23/11/2009 late payment of Interest charges or outstanding interest charges for both Corporation Tax and Self Assessment will be ignored for the purposes of the Tax Treatment Qualification Test (TTQT). Text also amended to confirm that from 23/11/2009 late payments of PAYE at months 12 & 13 will also now not be taken into account for the automated TTQT, but can still be included in any Manual Compliance Test carried out.
CISR43200	The text has been entirely re-written regarding companies acting as undisclosed agents.
CISR46020	The text has been amended to highlight that from 23/11/2009 late payment of Interest charges or outstanding interest charges for both Corporation Tax and Self Assessment will be ignored for the purposes of the Tax Treatment Qualification Test.
CISR46030	The text has been amended to highlight that from 23/11/2009 late payment of Interest charges or outstanding interest charges for both Corporation Tax and Self Assessment will be ignored for the purposes of the Tax Treatment Qualification Test.
CISR46040	The text has been amended to highlight that from 23/11/2009 late payment of Interest charges or outstanding interest charges for both Corporation Tax and Self Assessment will be ignored for the purposes of the Tax Treatment Qualification Test.
CISR46060	The text has been amended to highlight that from 23/11/2009 late payment of Interest charges or outstanding interest charges for both Corporation Tax and Self Assessment will be ignored for the purposes of the Tax Treatment Qualification Test.
CISR46070	Insertion of new paragraph regarding subcontractors claiming cash-flow difficulties as a ‘reasonable excuse’ for obligations due after 1s t June 2008.
CISR46080	The text has been amended to highlight that from 23/11/2009 late payment of Interest charges or outstanding interest charges for both Corporation Tax and Self Assessment will be ignored for the purposes of the Tax Treatment Qualification Test.
CISR48030	The text has been expanded to confirm that gross tax treatment cannot be granted to the subcontractor until the Business, Turnover and Compliance tests are passed
CISR48040	The text has been expanded to confirm that where the appellant has not stated the grounds for their tax treatment appeal, then the appeal should not be logged on to CIS, and the appellant asked to provide the grounds for their appeal.
CISR48060	The text has been amended to confirm that CIS does not automatically issue an acknowledgement to the request to re-open a tax treatment appeal.
CISR48180	The text has been amended on the procedure to be followed where either HMRC or the appellant asks for permission to appeal against the Tribunal decision, and the actions you should take on CIS.
CISR48640	The text has been amended to confirm that CIS does not automatically issue an acknowledgement to the request to re-open a tax treatment appeal.
CISR62180	The text has been amended to confirm that from 23/11/2009 the wording on the HMRC website for filing a monthly return over the Internet will change from ‘Month commencing 6t h’ to ‘Month ended 5t h’
CISR65080	The text has been amended to confirm that where the appellant has not provided any grounds for appeal, then the appeal should not be logged on CIS.
CISR65090	The text has been amended to confirm that where the appellant has not provided any grounds for appeal, then the appeal should not be logged on CIS.
CISR65690	The text has been amended to take into account the revised procedure at the CIS Centre Newry regarding obtaining contractor returns where the company is now Insolvent
CISR66660	The text has been amended to provide further guidance on how to move a contractor return held on the incorrect scheme across to the correct contractor scheme.
CISR82010	The text has been amended to include the full title of the Regulations under which Regulation 13 determinations are raised
CISR95670	The text has been amended to include some other scenario’s of Process Subcontractor Exceptions on contractor returns being encountered at Newry, with guidance for staff in handling these.