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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 Manual: recent changes

Below are details of the amendments that were published on 8 August 2013 (see the update index for all updates).

Page Details of update  
     
CISR12090 New text added about the liaison with the CIS Registration Team for setting up new SA records for new Local Authorities where they act as a contractor.  
CISR12110 New text added about the liaison with the CIS Registration Team for setting up new SA records for new Government Departments where they act as a contractor.  
CISR12120 New text added about the liaison with the CIS Registration Team for setting up new SA records for new NHS Trusts where they act as a contractor.  
CISR12180 New paragraph added about the changes that Real Time Information (RTI) has brought to these processes.  
CISR13040 A new public body ‘Scottish Canals’ has been added to the list of subcontractors who are treated as holding gross payment status.  
CISR17000 List of contents expanded for new subject matter.  
CISR17470 Text added that this Regulation was revoked from 6 April 2010.  
CISR17480 Text added that this Regulation was revoked from 6 April 2010.  
CISR17490 Text added that this Regulation was revoked with effect from tax periods where tax is chargeable from 6 April 2010.  
CISR17500 Text added that this Regulation was revoked with effect from tax periods where tax is chargeable from 6 April 2010.  
CISR17690 This is new guidance stating that this Statutory Instrument revoked Regulations 48 and 49 of the Income Tax (Construction Industry Scheme) Regulations 2005.  
CISR17700 This guidance has been moved from CISR17690.  
CISR17710 This guidance has been moved from CISR17700.  
CISR17720 This guidance has been moved from CISR17710.  
CISR17730 This is new guidance explaining the provisions contained within this new Statutory Instrument.  
CISR18030 Text relating to the BROCS system has been changed to the Employer Business Service (EBS)  
CISR18060 Text relating to the BROCS system has been changed to the Employer Business Service (EBS)  
CISR18080 A paragraph has been deleted about transferring the EBS record to Chapel Wharf Area as that action is no longer appropriate.  
CISR18110 Text relating to the BROCS system has been changed to the Employer Business Service (EBS).  
CISR18120 Text relating to the Employers Office has been changed to the Centralised Employers Office (NICEO).  
CISR31010 Text relating to the BROCS system has been changed to the Employer Business Service (EBS).  
CISR31020 Text relating to the BROCS system has been changed to the Employer Business Service (EBS).  
CISR31030 Text relating to the BROCS system has been changed to the Employer Business Service (EBS).  
CISR31040 Text relating to the BROCS system has been changed to the Employer Business Service (EBS).  
CISR31050 Text relating to the BROCS system has been changed to the Employer Business Service (EBS).  
CISR31060 Text relating to the BROCS system has been changed to the Employer Business Service (EBS).  
CISR31080 Text relating to the BROCS system has been changed to the Employer Business Service (EBS).  
CISR42200 New hyperlink to CISR42750 inserted.  
CISR43070 Reference to BROCS has been removed from the text.  
CISR43080 New paragraph added about employer liabilities appearing on the Enterprise Tax Management Platform (ETMP) and how the Tax Treatment Qualification Test (TTQT) will treat these.  
CISR43090 New reference to ETMP added to the text.  
CISR43680 New reference to ETMP added to the text, and that the P35 is tested for years up to and including 2012-13 only.  
CISR43690 New reference to ETMP added to the text, and that the P35 is tested for years up to and including 2012-13 only.  
CISR43700 New reference to ETMP added to the text, and that the P35 is tested for years up to and including 2012-13 only.  
CISR46080 Text added that the P35 is tested for years up to and including 2012-13 only.  
CISR48050 New reference to ETMP added to the text.  
CISR48080 New paragraph added about evidence for the ‘reason to expect’ test.  
CISR51080 Text relating to the BROCS system has been changed to the Employer Business Service (EBS).  
CISR62610 Text relating to the BROCS system has been changed to the Employer Business Service (EBS).  
CISR65050 Text amended to advise staff where to find a table of CIS penalties charged under Schedule 55 FA2009.  
CISR65200 New reference to ETMP added to the text and that for months from 6 April 2013 CIS End of Year figure will no longer exist.  
CISR65690 Reference to form P35 has been removed and replaced with Employer Returns.  
CISR66680 Text changed that the P35 is for years and to an including 2012-13, and that Employment Payment Summary (EPS) returns are used instead from the 2013-14 tax year.  
CISR69010 Text re-written taking into account that with the introduction of ETMP the last tax year for which there will be a CIS EOY Process will be that for 2012-13.  
CISR69020 Text re-written taking into account that with the introduction of ETMP the last tax year for which there will be a CIS EOY Process will be that for 2012-13.  
CISR69030 Text re-written taking into account that with the introduction of ETMP the last tax year for which there will be a CIS EOY Process will be that for 2012-13.  
CISR69040 Text re-written taking into account that with the introduction of ETMP the last tax year for which there will be a CIS EOY Process will be that for 2012-13.  
CISR69050 Text re-written taking into account that with the introduction of ETMP the last tax year for which there will be a CIS EOY Process will be that for 2012-13.  
CISR69060 Text re-written taking into account that with the introduction of ETMP the last tax year for which there will be a CIS EOY Process will be that for 2012-13.  
CISR69610 Text re-written taking into account that with the introduction of ETMP the last tax year for which there will be a CIS EOY Process will be that for 2012-13.  
CISR69620 Text re-written taking into account that with the introduction of ETMP the last tax year for which there will be a CIS EOY Process will be that for 2012-13.  
CISR71010 Text changed that the P35 is for non-RTI years, and that Employment Payment Summary (EPS) returns are used instead for non-RTI years.  
CISR72010 Text changed that the P35 is for non-RTI years, and that Employment Payment Summary (EPS) returns are used instead for non-RTI years.  
CISR72090 New reference to ETMP added to the text.  
CISR72130 Text changed that the P35 is for non-RTI years, and that Employment Payment Summary (EPS) returns are used instead for non-RTI years.  
CISR72630 Text changed that the P35 is for non-RTI years, and that Employment Payment Summary (EPS) returns are used instead for non-RTI years.  
CISR73020 Text changed that the P35 is for non-RTI years, and that Employment Payment Summary (EPS) returns are used instead for non-RTI years.  
CISR73610 Text changed that the P35 is for non-RTI years, and that Full Payment Submission (FPS) and Employment Payment Summary (EPS) returns are for RTI years.  
CISR74030 Text changed to cover the procedures for both non-RTI and RTI years.  
CISR75070 Text changed to cover the procedures for both non-RTI and RTI years.  
CISR76020 Text changed to cover the procedures for both non-RTI and RTI years  
CISR77010 Text changed to cover the procedures for both non-RTI and RTI years.  
CISR90010 Text relating to the BROCS system has been changed to the Employer Business Service (EBS).  
CISR90030 New text added to confirm that the CIS EOY total window will display details to the 2012-13 tax year only.  
CISR90060 The guidance has been re-arranged within this page.  
CISR90090 New text added to confirm that this guidance relates for tax years up to and including 2012-13 only following the introduction of ETMP.  
CISR91040 New reference to ETMP added to the text.  
CISR95050 Text relating to the BROCS system has been changed to the Employer Business Service (EBS).  
CISR95610 New reference to ETMP added to the text.  
CISR97030 Contact details for the CIS Advisory Team have been changed.