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HMRC internal manual

Construction Industry Scheme Reform Manual

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

Below are details of the amendments that were published on 04 January 2011 (see the update index for all updates).

Section Details of update  
     
CISR14040 The reference to the CIS Advisory team has been changed to the CIS Functional Lead Team  
CISR14240 The text has been expanded to highlight the different treatment for CIS of free-standing and permanent traffic lights  
CISR14300 The text has been expanded to highlight the different treatment for CIS of free-standing and permanent traffic lights  
CISR14320 A new paragraph has been inserted confirming that the construction of wind farms is caught by the scheme  
CISR42160 The table of acceptable identification documents in addition to the applicant’s passport has been updated  
CISR65060 Two new hyperlinks have been introduced to guidance about the actions to take where the contractor has ceased and CIS Monthly returns are outstanding  
CISR65690 The guidance has been expanded to identify when it will not be possible to set return exemptions and sets out the action to take instead  
CISR65700 The guidance has been expanded to identify when it will not be possible to set return exemptions and sets out the action to take instead  
CISR68630 The guidance has been changed to reflect the fact that Netherton no longer keep a record of unsigned returns on an Excel spreadsheet.  
CISR69050 The guidance has been expanded to say that even where Return Exemptions have been set on the record CIS penalties will still be issued unless penalty inhibitions are also set  
CISR71020 This is new page that sets out the rates of deduction under the Construction Industry Scheme (CIS) since 31 October 1988  
CISR91040 The guidance has been amended to reflect the CIS work that DMB now carry out  
CISR91080 The guidance has been changed to reflect that certain CIS work has now been centralised at the CIS Centre Newry, and that CIS work for Individuals, Partnerships and Partners is no longer worked by Customer Operations offices locally.  
CISR91090 The guidance has been changed to reflect that certain CIS work has now been centralised at the CT CIS Centre Hull, and that CIS work for Companies is no longer worked by Corporation Tax offices locally.  
CISR96010 The guidance has been expanded to include the new registration forms for a partnership to register for Self-Assessment