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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 03 October 2011 (see the update index for all updates).

Page Details of update  
     
CISR14100 A new section has been added outlining that shipbuilding does not fall within CIS.  
CISR14610 Text changed from CIS Advisory Team to CIS Technical Team  
CISR15610 Text changed from CIS Advisory Team to CIS Technical Team  
CISR17050 Text added to confirm that CIS penalties under TMA70/S98A apply only for filing dates up to and including 19th October 2011.  
CISR18620 Hyperlink changed from CISR65150 to CISR65180  
CISR19060 Hyperlink changed from CISR97070 to CISR97060  
CISR31100 Hyperlink changed from CISR65150 to CISR65180  
CISR60000 Chapter title changed to include the phrase ‘CIS Penalties’  
CISR61010 Text changed to remove all references to CIS penalty warning notices  
CISR61020 Text changed to add in the word ‘employment’ before the word ‘status’  
CISR61120 Text added to confirm that CIS penalties under TMA70/S98A apply only for filing dates up to and including 19th October 2011.  
CISR61160 Text regarding CIS36 returns removed  
CISR61200 Text added to confirm that the exemption at Regulation 22 does not apply to any property where it is for sale or let, or held as an investment.  
CISR61270 The text has been altered to change IDMS to SAFE as being the system that CIS notifies that a CIS monthly return is late.  
CISR65000 Contents table altered to show the insertion of new guidance at CISR65050, CISR65080 and CISR65170  
CISR65010 New text inserted to include reference to CIS penalties under FA09/SCH55, hyperlinks changed as follows CISR65070 to CISR65090, CISR65090 to CISR65110 and CISR65100 to CISR65120.  
CISR65020 New text inserted to confirm that SAFE will issue any CIS penalty due, and that where a Return Exemption has been set you should also set any relevant Penalty Inhibitions where appropriate.  
CISR65030 Text has been added to confirm that the hyperlink to CISR65040 now only relates to guidance regarding CIS penalties issued under TMA70/S98A  
CISR65040 New text inserted to include reference to CIS penalties issued under FA09/SCH55  
CISR65050 This is new guidance that describes the CIS penalties issued under FA09/SCH55 in detail  
CISR65060 This guidance has been moved from CISR65050 and now describes in detail the process of CIS penalties issued under FA09/SCH55 and the circumstances when CIS penalties will not be issued.  
CISR65070 This guidance has been moved from CISR65060  
CISR65080 This is new guidance regarding the ‘capping’ of CIS penalties issued under FA09/SCH55. It also includes guidance on the definition of a ‘New’ contractor for the purposes of ‘capping’.  
CISR65090 This guidance has been moved from CISR65070, and now includes guidance on inhibiting CIS penalties issued under FA09/SCH55 as well as TMA70/S98A, and describes the new function ‘Maintain s98A Penalty Inhibition’  
CISR65100 This guidance has been moved from CISR65080. A new paragraph has been added where ‘capping’ under FA09/SCH55 applies, and an appeal is made against ‘issued’ CIS penalties.  
CISR65110 This guidance has been moved from CISR65090. New text inserted to include reference to CIS penalties under FA09/SCH55  
CISR65120 This guidance has been moved from CISR65100. New paragraph added that where a contractor makes an appeal against a CIS penalty if the contractor has not submitted the CIS Monthly return in question, this should be obtained from the contractor first before considering the grounds of the appeal.  
CISR65130 This guidance has been moved from CISR65110. New paragraph added to confirm that a CIS penalty cannot be vacated where an appeal has already been logged against it.  
CISR65140 This guidance has been moved from CISR65120.  
CISR65150 This guidance has been moved from CISR65130, and has been changed to include reference to CIS penalties issued under FA09/SCH55.  
CISR65160 This guidance has been moved from CISR65140, and has been changed to include reference to CIS penalties issued under FA09/SCH55.  
CISR65170 This is new guidance which explains the power to mitigate a CIS penalty under TMA70/S102 which can be exercised by the Board of H M Revenue and Customs.  
CISR65180 This guidance has been moved from CISR65150.  
CISR65190 This guidance has been moved from CISR65160.  
CISR65610 to CISR65670  Text changed to include reference to CIS penalties issued under FA09/SCH55  
CISR65680 Text changed from Commissioners Hearing to Tribunal Hearing  
CISR65700 Text changed to reflect the change to CIS penalties, now being issued under FA09/SCH55  
CISR66010 Text changed to confirm it is no longer possible to telephone an amendment to a contractor return in to a local office. Text added to cover where an amendment to a return now takes the penalty issued under TMA70/S98A above or below a multiple of 50 subcontractors or more on the return following the introduction of CIS penalties issued under FA09/SCH55.  
CISR66020 Text amended to confirm that all work relating to amendments to contractor returns is now carried out at the CIS Centre Newry.  
CISR66050 Text changed to confirm that all work relating to amendments to contractor returns is now carried out at the CIS Centre Newry, and that they use a series of stock letters in connection with Orphaned continuation sheets.  
CISR77620 Text changed from CIS Advisory Team to CIS Technical Team  
CISR82120 Text changed from CIS Advisory Team to CIS Technical Team  
CISR84620 Hyperlink changed from CISR65070 to CISR65090  
CISR90010 Text changed to confirm that there is now an Action Guide in this section at CISR90610  
CISR90020 Text expanded under Contractor schemes and Subcontractor Registrations to give more information  
CISR90030 Text on how to ‘Exit’ from this window has been removed  
CISR90040 to CISR90050  Text on how to go ‘Back’ and ‘Exit’ from this window has been removed  
CISR90060 Text on how to ‘Exit’ from this window has been removed  
CISR90070 Text changed to include reference to CIS penalties issued under FA09/SCH55  
CISR90080 Text changed to include reference to CIS penalties issued under FA09/SCH55  
CISR90090 to CISR90150  Text on how to ‘Exit’ from this window has been removed  
CISR90160 Text on how to go ‘Back’ and ‘Exit’ from this window has been removed  
CISR90170 to CISR90250  Text on how to ‘Exit’ from this window has been removed  
CISR90270 Text added to confirm that if you wish to record a ‘Contact’ for a partnership, you will need to go to each partners CIS Record to do so.  
CISR90610 Text added to confirm that if you wish to record a ‘Contact’ for a partnership, you will need to go to each partners CIS Record to do so.  
CISR97010 New mailbox address for the CIS Business Helpdesk now included within the text