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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 9 July 2010 (see the update index for all updates).

Section Details of update  
     
CISR15080 The text has been expanded to include some examples of the application of CIS in cases where travelling and subsistence payments are included as part of the construction contract.  
CISR65110 The text has been expanded to confirm the appeal outcome to be used where the tribunal determines a CIS penalty in a lower sum than it was issued but is more than zero  
CISR83010 The text has been expanded to confirm that the subcontractor must have already made a return of the income and paid the tax on that income that was paid to them by the contractor  
CISR83020 The text has been amplified to confirm that the right of appeal extends to claims under Regulation 9(5) Condition ‘A’ only  
CISR83030 New hyperlinks have been added to other parts of this guidance  
CISR83050 The text has been expanded to confirm that a direction under Regulation 9(5) may only be made where a Determination under Regulation 13(2) has not already been made, and further text has been added to assist HOs examining claims for a Regulation 9(5) direction in the subcontractors Processing Office.  
CISR83060 The text has been expanded to confirm that a direction under Regulation 9(5) cannot be made where the liability has already been included in a Contract Settlement.  
CISR95660 The text removes the submission to the CIS Advisory team