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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 13 March 2012 (see the update index for all updates)

Page Details of update  
     
     
CISR11030 Reference to form CIS29 has been removed from the text as this form is now obsolete  
CISR11040 Reference to form CIS29 has been removed from the text as this form is now obsolete  
CISR12010 Hyperlink changed from CISR30000 to CISR31000  
CISR12040 Incorrect hyperlink to CISR12040 removed  
CISR12060 Reference to the CIS Advisory Team in the text has been changed to the CIS Technical Team  
CISR12070 Reference to the CIS Advisory Team in the text has been changed to the CIS Technical Team  
CISR12140 The text on this page has now been put into the past tense  
CISR12150 Additional text has been added that there is a pdf of a Payment and Deduction Statement at CISR96020 of this manual or on the HMRC website  
CISR15040 The text has been expanded to confirm that a retention payment can be made up of different components and it can be composed of an amount which partly relates to materials supplied.  
CISR42720 Reference to CAR Residency in the text has now been changed to Specialist PT.  
CISR48050 The text has been amended around the definition of a ‘reasonable excuse’.  
CISR51030 New section of text added on the verification of partners to confirm that it is only the partners who are being paid on behalf of a partnership that the contractor needs to verify  
CISR42140 (March) The helpline number has been changed to 0300 200 1900.  
CISR62210 (March) The helpline number has been changed to 0300 200 1900.  
CISR65090 Text has been amended around the definition of a ‘reasonable excuse’.  
CISR65120 The text has been amended around the definition of a ‘reasonable excuse’.  
CISR66600 New guidance page at CISR66680 added into the table of contents  
CISR66680 This is new guidance on what to do if the contractor advises you that the Unique Taxpayer reference (UTR) for a subcontractor quoted on a CIS monthly Return is incorrect.  
CISR81000 The table of contents has been expanded to show the new guidance pages inserted on ‘reasonable excuse’  
CISR81010 The text has been amended to reflect the changes made to the ‘reasonable excuse’ guidance  
CISR81020 This page has been changed so that it now is an introductory page for ‘reasonable excuse’ with links to the new ‘reasonable excuse’ guidance.  
CISR81030 This is a new page providing statutory references contained in legislation to ‘reasonable excuse’  
CISR81040 This is a new page providing guidance on establish the facts surrounding a ‘reasonable excuse’  
CISR81050 This is a new page providing guidance on how will HMRC be satisfied that a ‘reasonable excuse’ exists?  
CISR81060 This is a new page providing guidance on what can be a ‘reasonable excuse’?  
CISR81070 This is a new page providing guidance on what can be a ‘reasonable excuse’ and gives some examples.  
CISR81080 This is a new page providing guidance on cash flow problems and TTQT where this is offered as being a ‘reasonable excuse’  
CISR81090 This is a new page providing guidance on what is not a ‘reasonable excuse’?  
CISR81100 This is a new page providing guidance on ‘reliance on another person’ where this is offered as being a ‘reasonable excuse’  
CISR81110 This is a new page providing guidance on when does a ‘reasonable excuse’ end?  
CISR81120 This is a new page providing guidance on the ‘Reasonable care’ provisions in connection with penalties for inaccuracies.  
CISR90080 The text has been amended to include guidance on two further ‘reasons for change’ on the capping period history window.  
CISR97030 The new address and telephone and fax number for the CIS Advisory Team has been updated following their relocation.