Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Construction Industry Scheme Reform Manual

From
HM Revenue & Customs
Updated
, see all updates

Construction Industry Scheme Reform: recent changes

Below are details of the amendments that were published on 10 July 2012
(see the update index for all updates)

Page Details of update  
     
CISR11030 A hyperlink in the text has been changed from CISR12050 to CISR12060  
CISR11040 A hyperlink in the text has been changed from CISR12050 to CISR12060  
CISR12000 The table of contents has been amended to reflect the new page inserted at CISR12080  
CISR12040 The text on Property developers & Property investment businesses has been removed and now appears on a separate page at CISR12080  
CISR12060 Three hyperlinks in the text have been changed from CISR12080 to CISR12090, CISR12100 to CISR12110, and CISR12110 to CISR12120.  
CISR12080 This is new guidance on Property developers & Property investment businesses which has been expanded from what appeared previously at CISR12040  
CISR12090 This guidance has been moved from CISR12080  
CISR12100 This guidance has been moved from CISR12090  
CISR12110 This guidance has been moved from CISR12100  
CISR12120 This guidance has been moved from CISR12110  
CISR12130 This guidance has been moved from CISR12120  
CISR12140 This guidance has been moved from CISR12130  
CISR12150 This guidance has been moved from CISR12140  
CISR12160 This guidance has been moved from CISR12150  
CISR12170 This guidance has been moved from CISR12160  
CISR12180 This guidance has been moved from CISR12170  
CISR12190 This guidance has been moved from CISR12180  
CISR12200 This guidance has been moved from CISR12190  
CISR12210 This guidance has been moved from CISR12200  
CISR12220 This guidance has been moved from CISR12210  
CISR12230 This guidance has been moved from CISR12220  
CISR13020 The text has been changed to say that where a business operates as both a contractor and subcontractor, then they will be a contractor by virtue of FA04/s57(2)(b)(i)  
CISR17000 The table of contents has been amended to reflect the new page at CISR17710  
CISR17710 This is a new page which explains the changes made to legislation by a new statutory instrument SI2012/820.  
CISR18050 A hyperlink in the text has been changed from CISR12080 to CISR12090  
CISR42010 Three hyperlinks in the text have been changed from CISR12080 to CISR12090, CISR12100 to CISR12110, and CISR12110 to CISR12120.  
CISR42060 A paragraph has been inserted that only those partners in a partnership who are being paid by contractors need to register for CIS.  
CISR42140 The helpline number in the text has been changed to 0300 200 1900.  
CISR43700 A hyperlink in the text has been changed from CISR49060 to CISR49070  
CISR62210 The helpline number has been changed to 0300 200 1900.  
CISR65170 Major changes throughout.  
CISR66670 The reference to thirteen penalty instances has been removed from the text.  
CISR66680 The action to be taken by the CIS Centre Newry on the number of contractor monthly returns to be amended has been changed in the text.  
CISR75070 This is new guidance explaining how CIS deductions are claimed by the partners in a partnership or limited liability partnership.  
CISR83050 References in the text to guidance at ECH14285 and ECH14290 have been changed to COG909380.  
CISR91090 The name Customer Operations has been changed to Personal Tax (PT) Operations in the text.  
CISR92010 The name Customer Operations has been changed to Personal Tax (PT) Operations in the text.  
CISR95620 Additional guidance regarding pseudo schemes has been added when working Contractor Trace & Match work items.  
CISR96020 The booklet CIS340 has been replaced with the Jan 2012 version, the CIS 40 and CIS41 have been replaced with the 2012.13 versions of these forms  
CISR97010 The telephone opening hours of the CIS Business helpdesk have been inserted into the text.  
CISR97060 The room number of the CIS Registration Team has been changed in the text.  
CISR97090 The name Customer Operations has been changed to Personal Tax (PT) Operations in the text.