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HMRC internal manual

Construction Industry Scheme Reform Manual

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HM Revenue & Customs
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Construction Industry Scheme Reform Manual: recent changes

Below are details of the amendments that were published 25 October 2012 (see the update index for all updates)

Page Details of update  
     
     
CISR12000 Table of contents changed to add new page at CISR12240  
CISR12050 New reference added to NHS Foundation Trusts  
CISR12100 A new paragraph has been added about ‘Free’ schools set up by the Academies Act 2010.  
CISR12120 A new paragraph has been added about NHS Foundation Trusts who do not have to operate the scheme.  
CISR12140 The reference to ICTA88/s343 has been changed to CTA2010/s940B  
CISR12170 Text and table changed to reflect the changes to CIS penalties brought about by FA09/Sch 55.  
CISR12190 The reference to Processing office has been changed to the centralised employers group (NICEO).  
CISR12230 The reference to Processing office has been changed to the CIS Centre Newry.  
CISR12240 This is new page outlining the published guidance that is available to contractors.  
CISR13010 The reference to the obsolete leaflet IR34 has been removed  
CISR13050 A new hyperlink has been added to CISR14070  
CISR13060 The words ‘Processing Office’ has been replaced with the ‘CIS Helpline’.  
CISR13080 The text has been put into the present tense  
CISR13090 The text has been put into the present tense  
CISR13100 Hyperlinks references have changed following changes in the CISR43000 chapter  
CISR13120 The reference to leaflets being available to subcontractors has been removed.  
CISR14010 The reference in the text to the CIS Advisory Team has been changed to the CIS Technical Team  
CISR14030 References in the text to the CIS Advisory Team has been changed to the CIS Technical Team  
CISR14040 References in the text to the CIS Advisory Team has been changed to the CIS Technical Team  
CISR14060 References to the contractors Processing Office has been changed to the CIS Centre Newry  
CISR14070 The reference in the text to ICTA88/s134 has been changed to ITEAPA03/s44.  
CISR14100 The punctuation only has been altered.  
CISR14140 The missing words ‘it is’ have been inserted into the text.  
CISR14240 ‘Asbestos removal’ has been added to the list of preparatory operations included within CIS  
CISR14250 The heading ‘Off site work’ has been put into bold text  
CISR14330 ‘Asbestos removal’, Bathrooms, Dismantling, Doors and Kitchens have been added to the list of construction operations.  
CISR42050 New table inserted with links to the detailed guidance on how to register a sole trader for CIS  
CISR42060 New table inserted with links to the detailed guidance on how to register a partner in a partnership for CIS  
CISR42070 New table inserted with links to the detailed guidance on how to register a company for CIS  
CISR42730 Hyperlink changed following changes made in the CISR43000 chapter  
CISR43000 Table of contents changed to add new pages  
CISR43010 New table added listing the CIS Registration application forms. New paragraph also added referring to the scheduled review.  
CISR43020 New wording added to confirm that the business must be conducted through a bank account  
CISR43030 Text added that where gross payment status is being removed under s66(1) you must write to the subcontractor manually informing them of your decision.  
CISR43040 New wording added regarding appeals with a new hyperlink added to CISR48000  
CISR43050 Text added to confirm that form CIS316 will be issued to each contractor who has paid or verified the subcontractor within the current or previous two tax years.  
CISR43060 New table added confirming the responsibilities of the CIS Centres at Hull and Newry in relation to ‘No Compliance History’ cases.  
CISR43070 New table added confirming the responsibilities of the CIS Centres at Hull and Newry in relation to ‘Unconfirmed’ Tax Treatment Qualification Test (TTQT) results.  
CISR43080 New page added about Employer Tax debts identified by TTQT  
CISR43090 New page added about ‘Time to pay’ arrangements and TTQT  
CISR43100 New page added about claims of ‘cash-flow’ problems and TTQT  
CISR43110 New page added about group payment arrangements of Corporation tax and TTQT  
CISR43120 New page added about carrying out a Manual TTQT check  
CISR43130 New page added about re-instated Self-Assessment payments on account and TTQT  
CISR43140 Page moved from CISR43080. New text added that before confirming a failed TTQT you must consider whether the subcontractor has a ‘reasonable excuse’ for the failures identified.  
CISR43150 This page has been moved from CISR43090. New text added that before confirming a failed TTQT you must consider whether the subcontractor has a ‘reasonable excuse’ for the failures identified.  
CISR43160 This page has been moved from CISR43100.  
CISR43170 This page has been moved from CISR43110. New paragraph added where a CIS324 or CIS325 is received before the TTQT is finalised.  
CISR43180 This page has been moved from CISR43120.  
CISR43190 This page has been moved from CISR43130. New paragraph added regarding limited liability partnerships.  
CISR43200 Page moved from CISR43140. New text added regarding where a new non compliant director or shareholder is appointed to an existing company that holds gross payment status for CIS.  
CISR43210 This page has been moved from CISR43150. Paragraph about a partnership becoming a sole trader removed from this page.  
CISR43220 Page moved from CISR43160. New paragraph added regarding where a partnership business becomes a sole trader.  
CISR43230 This page has been moved from CISR43170. Processing Office in the text replaced by the CIS Centre Newry.  
CISR43240 Page moved from CISR43180. New paragraph added that the CIS Centre, Hull may need to arrange for actions to be taken on the Self-Assessment records.  
CISR43250 Page moved from CISR43190. New text added regarding where a new director or shareholder is found to ne non-compliant.  
CISR43260 Page moved from CISR43200. References in the text to the CIS Advisory Team has been changed to the CIS Technical Team  
CISR43610 New paragraph added that before confirming a failed TTQT you must consider whether the subcontractor has a ‘reasonable excuse’ for the failures identified.  
CISR44010 Hyperlink changed following changes in the CISR43000 chapter  
CISR48030 Hyperlink changed following changes in the CISR43000 chapter  
CISR48610 Hyperlink changed following changes in the CISR43000 chapter  
CISR48620 Hyperlink changed following changes in the CISR43000 chapter  
CISR48690 Hyperlink changed following changes in the CISR43000 chapter  
CISR48700 Hyperlink changed following changes in the CISR43000 chapter  
CISR49000 Table of contents changed to accommodate new page added.  
CISR49010 Reference is now made within the text to the scheduled or ongoing review  
CISR49020 A paragraph has been inserted regarding the manual check of a failed TTQT where it is proposed to withdraw gross payment status from a subcontractor.  
CISR49030 New page added regarding the manual check of a failed TTQT where it is proposed to withdraw gross payment status from a subcontractor.  
CISR49040 Form CIS316 has been inserted into the text as the name of the form being issued to the contractor  
CISR49050 Two paragraphs have been inserted into the text to describe what happens if an appeal is made after 55 days and 90 days after the notice to withdraw gross payment status was sent to the subcontractor  
CISR49060 Page moved from CISR49050.  
CISR49070 Page moved from CISR49060. New paragraph added that you will need to establish if the Joint Venture had a ‘reasonable excuse’ for the failures identified.  
CISR49600 This is a new action guide and table of contents  
CISR49610 This is new guidance added on the procedure to be followed when finalising an ‘incomplete’ scheduled review TTQT  
CISR49620 This is new guidance added on the procedure to be followed when finalising an ‘incomplete’ scheduled review TTQT - sole traders  
CISR49630 This is new guidance added on the procedure to be followed when finalising an ‘incomplete’ scheduled review TTQT - partners in a partnership  
CISR49640 This is new guidance added on the procedure to be followed when finalising an ‘incomplete’ scheduled review TTQT - company  
CISR96020 Hyperlink re-established to pdf of the Payment and Deduction Statement (PDS)  
CISR97010 Telephone number for the CIS Business helpdesk has been amended.