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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 17 August 2010 (see the update index for all updates)

Section Details of update  
     
CISR17690 This is new guidance outlining the details of the secondary legislation in Statutory Instrument 2010/717  
CISR31100 This guidance has been expanded regarding the action to take where the contractor has ceased to trade and you do not know the date the last subcontractor was paid.  
CISR46040 The guidance now includes a reference to form CIS305 now including a reference to the possibility of HMRC making a direction under s64(5)/FA04  
CISR46110 The guidance now includes a reference to form CIS305 now including a reference to the possibility of HMRC making a direction under s64(5)/FA04  
CISR46610 The text of the letter in this guidance has been altered and the guidance expanded to cover the situation where forms CIS325 are not returned by the Director / Shareholder  
CISR62230 This is new guidance to confirm that photocopy or other ‘non-standard’ returns are not acceptable, and that these returns will be returned to the contractor without being logged, for completion on the HMRC official form.  
CISR65150 This guidance has been altered so that it now covers all types of contractors who have ceased but have CIS Monthly returns outstanding and have not advised you of the date that they last paid a subcontractor  
CISR65160 The guidance has been amended to cover situations where the contractor says that they have submitted a return either by paper or over the internet and yet the return is not shown as being received on the CIS system.  
CISR65700 This is new guidance to confirm the action to take where an Individual or Partnership contractor has ceased, or ceased to engage subcontractors and has CIS Monthly returns outstanding and has not advised you of the date that they last paid a subcontractor.  
CISR65710 This is a new action guide giving guidance where the contractor says that they have submitted a return either by paper or over the internet and yet the return is not shown as being received on the CIS system.  
CISR66060 This is new guidance on what to do when you wish to amend a return that includes a claim to ‘Inactivity’, and the period of ‘Inactivity’ has not yet expired  
CISR66670 This is a new action guide on what to do when you wish to amend a return that includes a claim to ‘Inactivity’, and the period of ‘Inactivity’ has not yet expired  
CISR82020 The reference to guidance at RE122 has been changed to CO3150