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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 18 March 2011 (see the update index for all updates).

Section Details of update  
     
CISR13120 The text has been amended to reflect the fact that the factsheets CIS341 to CIS349 have now been withdrawn  
CISR18130 This guidance on gross payment status and voluntary arrangements now refers users to the new guidance on this subject at CISR46130   
CISR42110 This guidance on gross payment status and voluntary arrangements now refers users to the new guidance on this subject at CISR46130   
CISR42750 The guidance has been amended following a slight change in procedure where you encounter CIS Registration difficulties  
CISR43710 The text on Voluntary arrangements has been revised in that you no longer need to consider the dividend arising from the voluntary arrangement.  
CISR46130 This is a new page which gives information about subcontractors wishing to apply (or retain) gross payment status where there is a voluntary arrangement in place.  
CISR48070 This guidance has been amended to include a new table that lists all the possible stages of a tax treatment appeal, and the selections you should make from the drop-down menu within CIS for each of those stages.  
CISR65110 This guidance has been amended to include a new table that lists all the possible stages of a CIS penalty appeal, and the selections you should make from the drop-down menu within CIS for each of those stages.  
CISR96010 This guidance has been updated to include definitions of a JANE (Joint Association no entity) and a Joint Venture  
CISR97090 This is a new page which gives information about the duties of the CIS Technical team