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HMRC internal manual

Construction Industry Scheme Reform Manual

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HM Revenue & Customs
Updated
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Construction Industry Scheme Reform: recent changes

Below are details of the amendments that were published on 10 February 2010 (see the update index for all updates).

Section Details of update  
     
CISR14160 This text has reverted back to how it looked prior to the amendment made on 12/11/2009  
CISR41070 The text has been expanded detailing the additional action to be taken when working cases on Self-Assessment Worklist W051 in notifying the CIS Centre at Newry of the cessation of trade.  
CISR43620 The text has been expanded to confirm that the contact history note regarding the issue of the CIS316 will only be written to the contractors CIS record and not to the subcontractors CIS record.  
CISR43630 The text has been expanded to confirm that the contact history note regarding the issue of the CIS316 will only be written to the contractors CIS record and not to the subcontractors CIS record.  
CISR43650 The text has been expanded to confirm that the contact history note regarding the issue of the CIS316 will only be written to the contractors CIS record and not to the subcontractors CIS record.  
CISR48040 The text has been expanded to include a new process that when a tax treatment appeal has been logged at the CT CIS Centre Hull that a check is made to see if an Employer Compliance Review is open  
CISR48050 The text has been expanded to include a new process that when a tax treatment appeal is being worked at the CIS Centre Newry that a check is made to see if an Employer Compliance Review is open  
CISR48110 This is new guidance where a subcontractor claims that suspicious activity has taken place on their self assessment record, and as a result of this they have lost their gross payment status.  
CISR65030 The text has been expanded to show the penalties that would be issued immediately following the ‘soft landing period’.  
CISR83050 This guidance has been withdrawn temporarily whilst it is being re-written  
CISR83060 This guidance has been withdrawn temporarily whilst it is being re-written