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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 9 June 2011 (see the update index for all updates).

Page Details of update  
     
CISR12110 The text has been amended to remove the setting of the Construction Industry signal on COTAX records as this facility has now been removed.  
CISR14090 Solar panels (as in sunlight filters applied to existing glass) removed from the text  
CISR14180 The text has been clarified on the application of CIS where improvement or housing grants are involved in the construction contract.  
CISR14280 Solar panels (as in systems of solar heating) added to the text indicating that they are a construction operation.  
CISR14330 Solar panels (as in systems of solar heating) added to the table of construction operations  
CISR42070 The text has been amended to remove the setting of the Construction Industry signal on COTAX records as this facility has now been removed.  
CISR42090 The text has been amended to remove the setting of the Construction Industry signal on COTAX records as this facility has now been removed.  
CISR46070 Text expanded to cover what happens for TTP arrangements for corporation tax liabilities and employer / contractor liabilities when the Tax Treatment Qualification Test (TTQT) is run.  
CISR46100 Text changed from CIS Advisory Team to CIS Technical Team  
CISR66620 The text at steps 8 and 9 in this Action guide has been amended so that it more reflects the selections presented to you when using this function.  
CISR67010 Text amended so that it shows that the correct dates in the example for the next contractor return to be issued following a period of ‘Inactivity’ will be for the return period 6th December 2009 to 5th January 2010.  
CISR77610 The introductory text to this guidance has been clarified