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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 21 December 2011 (see the update index for all updates)

Page Details of update  
     
CISR11020 Hyperlink to CISR40000 re-established  
CISR11030 Hyperlink changed from CISR50000 to CISR51000  
CISR12040 The guidance has been enhanced to confirm what other ‘concerns’ would be ‘mainstream contractors’  
CISR12050 The guidance has been enhanced to confirm what other businesses would be ‘deemed contractors’  
CISR12060 A paragraph has been added to the section on businesses seeking to de-register from CIS  
CISR14270 Text altered to confirm that ‘professionals’ whose work involves project management or supervision includes the work of architects and surveyors  
CISR15140 The text has been enhanced and now includes examples of businesses that may or may not be able to take advantage of Regulation 22 depending on the details of the construction contract  
CISR17050 The text has been expanded to include reference to the fact that CIS penalties are now chargeable under FA09/Sch 55 rather than TMA70/s98A.  
CISR17700 This is a new page which explains the changes made to legislation by a new statutory instrument SI2011/2391.  
CISR18080 The name of Charity, Assets & Residence (CAR) has been changed to Specialist PT throughout the text  
CISR18620 Hyperlink changed from CISR65180 to CISR65200  
CISR31100 Hyperlink changed from CISR65180 to CISR65200  
CISR42130 The name of Charity, Assets & Residence (CAR) has been changed to Specialist PT throughout the text  
CISR42150 Hyperlink to CISR42160 re-established  
CISR42720 The name of Charity, Assets & Residence (CAR) has been changed to Specialist PT within the text  
CISR62150 The name of Charity, Assets & Residence (CAR) has been changed to Specialist PT throughout the text  
CISR62170 Text altered to take our the reference to processing / Network Offices following the centralisation of CIS work into Newry and Hull  
CISR62200 Text altered to take our the reference to processing / Network Offices following the centralisation of CIS work into Newry and Hull  
CISR65180 This is new guidance about the handling of appeals where the contractor claims postal delay made the return late.  
CISR65190 This is new guidance about where there is a long period of consecutive ‘nil’ returns and CIS penalties have been issued for this period.  
CISR65200 This guidance has been moved from CISR65180  
CISR65210 This guidance has been moved from CISR65190  
CISR65660 The word ‘new’ has been deleted from the text  
CISR72120 The name of Charity, Assets & Residence (CAR) has been changed to Specialist PT throughout the text  
CISR72650 The name of Charity, Assets & Residence (CAR) has been changed to Specialist PT throughout the text  
CISR91040 The text has been changed to alter the name of the SAFE Unit to Miscellaneous Charges Unit  
CISR91050 ‘Providing blank CIS Monthly Returns’ has been deleted from the text as being duties of an Enquiry Centre.  
CISR97000 The Index titles have been changed due to changes of names of some directorates  
CISR97010 The guidance has been changed to reflect the new telephone number of the CIS Business helpdesk in the ‘withdrawn’ text  
CISR97030 The name of the PAYE, SA & NIC’s (PSN) directorate has been changed to the PT Product & Process directorate  
CISR97040 The name of Charity, Assets & Residence (CAR) has been changed to Specialist PT