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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 06 April 2010 (see the update index for all updates).

Section Details of update
   
CISR18640 This guidance has been amended to remove the mandatory submission to the CIS Advisory team
CISR31050 This guidance has been revised to take into account a revised procedure when advised that a employer scheme with a CIS interest has ceased
CISR42100 This guidance has been amended to remove the mandatory submission to the CIS Advisory team
CISR42110 This guidance has been amended to remove the mandatory submission to the CIS Advisory team
CISR42200 This is new guidance giving you information about CIS Registration problems that you may come across
CISR42730 The text has been expanded giving detailed guidance on the actions to take when an application to register a Joint Venture for CIS is received.
CISR42750 This is new guidance giving you the action to take when you have problems with registering a subcontractor for CIS
CISR43130 The guidance now confirms that where the Joint Venture is itself a corporate structure then the application form to be used will be a CIS305
CISR43670 This guidance has been amended to remove the mandatory submission to the CIS Advisory team
CISR43680 This guidance has been amended to remove the mandatory submission to the CIS Advisory team
CISR43690 This guidance has been amended to remove the mandatory submission to the CIS Advisory team
CISR43700 This guidance has been amended to remove the mandatory submission to the CIS Advisory team
CISR43710 This is new guidance giving the actions to take when finalising an incomplete tax treatment in voluntary arrangement cases
CISR46070 This guidance has been amended to remove the mandatory submission to the CIS Advisory team
CISR48110 This is new guidance to follow where during the course of a Tax Treatment appeal, the subcontractor informs you that suspicious activity has taken place on their self-assessment record.
CISR49060 This guidance has been amended to remove the mandatory submission to the CIS Advisory team
CISR65160 This is a new guidance confirming the procedure to follow where the contractor says that they have sent a monthly return(s) to HMRC over the Internet and yet the return(s) in question are not shown as being received by CIS
CISR69020 The guidance has been expanded to give details of the new EOY History details window available from 6t h April 2010.
CISR72130 Reference in the guidance to R23 has been replaced by Payable Order request form (PORF)
CISR72630 Reference in the guidance to R23 has been replaced by Payable Order request form (PORF)
CISR72650 Reference in the guidance to R23 has been replaced by Payable Order request form (PORF)
CISR74010 This guidance has been withdrawn temporarily whilst it is being re-written
CISR74020 This guidance has been withdrawn temporarily whilst it is being re-written
CISR74030 This guidance has been withdrawn temporarily whilst it is being re-written
CISR74040 This guidance has been withdrawn temporarily whilst it is being re-written
CISR74050 This guidance has been withdrawn temporarily whilst it is being re-written
CISR74060 This guidance has been withdrawn temporarily whilst it is being re-written
CISR74070 This guidance has been withdrawn temporarily whilst it is being re-written
CISR74080 This guidance has been withdrawn temporarily whilst it is being re-written
CISR75610 The text has been amended to confirm that where the claim for CIS deductions is made as part of a claim on a Self-Assessment return. Then you cannot ask for PDS’s or other evidence to back up the claim that has been made, as this could affect any potential S9A Enquiry into the Self-Assessment return.
CISR90090 The guidance has been expanded to give details of the new EOY History details window available from 6t h April 2010.
CISR96020 New pdf versions of the CIS forms CIS40 & CIS41 for 2010/11 have now been included in this guidance
CISR97030 A note has been added that when making a submission to the CIS Advisory Team you should use the ‘submission template’ available on the PSN Intranet site.
CISR97040 Changes have been made to the contact telephone and fax numbers