Beta This part of GOV.UK is being rebuilt – find out what this means

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 24 May 2010 (see the update index for all updates).

Section Details of update  
     
CISR17620 This is new guidance outlining the details of the secondary legislation in Statutory Instrument 2006/3240  
CISR17630 This is new guidance outlining the details of the secondary legislation in Statutory Instrument 2007/46  
CISR17640 This is new guidance outlining the details of the secondary legislation in Statutory Instrument 2007/672  
CISR17650 This is new guidance outlining the details of the secondary legislation in Statutory Instrument 2008/740  
CISR17660 This is new guidance outlining the details of the secondary legislation in Statutory Instrument 2008/1282  
CISR17670 This is new guidance outlining the details of the secondary legislation in Statutory Instrument 2009/56  
CISR17680 This is new guidance outlining the details of the secondary legislation in Statutory Instrument 2009/1890  
CISR41070 A new paragraph has been inserted to cover the procedure in company subcontractor cases where the company ceases to trade  
CISR42750 A Dedicated mailbox where cases should be reported has been inserted instead of the SA Business helpdesk  
CISR43700 A new paragraph has been added about finalising the incomplete tax treatment for Joint Ventures  
CISR49060 This guidance has been amended to remove the mandatory submission to the CIS Advisory team  
CISR72100 This guidance has been amended regarding the process where a subcontractor who was previously not-matched registers for CIS, and claims repayment of the excess deductions  
CISR72110 The guidance has been expanded on the effect of an appeal against withdrawal of gross payment status where CIS deductions have commenced, and where the subcontractor claims repayment of the excess deductions  
CISR72120 The guidance has been expanded to confirm that forms CIS40 and CIS41 should not be completed for an in-year repayment to a non-resident subcontractor  
CISR72130 This guidance has been amended to remove the mandatory submission to the CIS Advisory team  
CISR73620 The guidance has been amended to include the different methods of repayment depending upon whether the subcontractor is a limited company or not, and in self assessment cases what action to take where the CIS deductions claimed cannot be substantiated  
CISR74010 This guidance has been updated to reflect current processes for checking deductions where CIS Monthly returns are outstanding  
CISR74020 This guidance has been updated to reflect current processes for checking deductions where CIS Monthly returns are outstanding  
CISR74030 This guidance has been updated to reflect current processes for checking deductions where CIS Monthly returns are outstanding  
CISR74040 This guidance has been moved from CISR74050 and has been updated to reflect current processes for checking deductions where CIS Monthly returns are outstanding  
CISR74060 This guidance has been removed as it is no longer required  
CISR74070 This guidance has been removed as it is no longer required  
CISR74080 This guidance has been removed as it is no longer required  
CISR75030 A new section has been added to this guidance regarding special cases and claims for an in-year repayment in respect of Self Assessment subcontractors  
CISR75050 The text on repairing a Self-Assessment return when a claim to CIS deductions cannot be substantiated has been amended  
CISR76020 This guidance has been re-written and is now is a comprehensive guide to how credit for CIS deductions made from a company subcontractor are allowed after 5t h April 2002  
CISR76030 This guidance has been re-written and is now is a guide to how credit for CIS deductions made from a company subcontractor were allowed prior to 6t h April 2002  
CISR76040 This guidance has been removed as it is no longer required  
CISR76050 This guidance has been removed as it is no longer required  
CISR76060 This guidance has been removed as it is no longer required  
CISR76070 This guidance has been removed as it is no longer required  
CISR76080 This guidance has been removed as it is no longer required