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HMRC internal manual

Construction Industry Scheme Reform Manual

Updates: Construction Industry Scheme Reform Manual

2016

published amendments

Deductions: Company CIS deductions claimed against PAYE liability but payments recorded against another subcontractor’s record(s) - Examples for the Centralised Employers Team (NICEO)
Redaction formatting corrected

published amendments

Who to contact for more information: CIS Business helpdesk
internal email address updated

published amendments

Nil Returns: Overview: nil returns
Amendments to the third, fourth and fifth paragraphs, Example amended, word added under Extracts from Yuriy Koleychuk and some text deleted under Extracts from Bushell

published amendments

Gross payment or net payment - Voluntary Arrangement cases
Updated contact details
Who to contact for more information: Specialist PT
Updated Address

published amendments

The Scheme: miscellaneous: retention of CIS paper records
Minor update

published amendments

The Scheme: miscellaneous: folders CIS31/CIS91 and CIS32
Minor Change

published amendments

The Scheme: overview: definitions and explanations of CIS terms
Minor update

published amendments

The Scheme: overview: what about employees?
Minor amendments to HMRC Factsheets

published amendments

Who to contact for more information: CIS Advisory Team
Minor Update
The Scheme: contractors: monthly returns
Amendments to filing monthly returns
Deductions: credit and repayment: payment and deduction statement
Updated link to the PDS
List and description of all CIS forms
Hyperlink to CIS340 amended

published amendments

List and description of all CIS forms
Hyperlinks to some forms corrected

published amendments

List and description of all CIS forms
Various hyperlinks to forms corrected

published amendments

List and description of all CIS forms
Hyperlinks corrected.

published amendments

Register and Maintain Subcontractor: Update Subcontractors details - Cessation of trade of a Subcontractor
Minor update to office details
Compliance: Regulation 9(5) directions: Direction under ‘Condition B’ at Regulation 9(4)
Minor update to Reg 9 (8)
The Scheme: overview: legislation
Minor change to HMRC factsheet
The Scheme: contractors: Guidance for contractors
Minor update to CIS guidance

published amendments

Glossary
Removal of reference to CIS349 leaflet which is no longer available.
The Scheme: overview: what about employees?
Leaflet ES/FS1 is not available on GOV.UK. It is only available internally on SEES.
The Scheme: subcontractors: introduction
Minor update
The Scheme: contractors: paying over deductions
Minor update
The Scheme: contractors: subcontractor's payment and deduction statement
Update to links
The Scheme: contractors: verifying subcontractors
Minor update
The Scheme: overview: introduction
Minor change

published amendments

Procedures in NIC&EO PAYE Employer Office, Longbenton: unmatched verification
Page Formatting

published amendments

The Scheme: payments: managing agents
Minor update
The Scheme: payments: small payments arrangement - description
Minor update

published amendments

The Scheme: construction operations: building service systems
Correction of a typo

published amendments

The Scheme: contract payments: travel, subsistence and accommodation
Minor revision of CISR 15080

published amendments

Register and maintain subcontractor: gross payment or payment under deduction: joint concerns / ventures / limited liability partnerships.
Updated new turnover threshold.
Monthly return: issue monthly return: manual returns
Minor update
Monthly returns: overview: types of return
Minor update re online filing becoming mandatory from 6 April 2016
Register and maintain subcontractor: turnover test: the threshold explained
Updated review date.
The threshold for the alternative turnover test is reduced from £200,000 to £100,000, which is highlighted in our Business Guidance Note.
Register and maintain subcontractor: turnover test: alternative test
Updated review date.
Construction turnover equal to or exceeding £100,000, changed from £200,000.

published amendments

Late Return Automatic Penalties: Company Contractor has ceased to trade and has outstanding monthly returns
Minor Update
Late Return Automatic Penalties: Reissuing a Penalty
Minor Update
Late Return Automatic Penalties: Introduction
Minor updates
Late Return Automatic Penalties: Right of Appeal
Minor Update
Late Return Automatic Penalties: Vacating a Penalty
Minor Update

published amendments

View Customer and Record Contact: Subcontractor Payment Details
Updated with address details.
Updated instructions in cases of contractor who ceases trading.

2017

published amendments

Authenticate customer: authentication: authentication of an unincorporated body (including a local authority)
Removal of reference to Enquiry Centres as they no longer exist.
Authenticate customer: overview: introduction
Removed reference to Enquiry Centres as they no longer exist.

published amendments

Monthly return: errors on returns: Orphaned continuation sheets
Removed any mention of enquiry centres, as these don't exist anymore.
Monthly return: errors on returns: typical scenario examples
Removed any mention of enquiry centres, as these don't exist anymore.
Monthly return: log and capture monthly return: introduction
Removed any mention of enquiry centres, as these don't exist anymore.
Verify subcontractor: overview: update unmatched verification cases by subcontractor (company or unincorporated body)
Removed any mention of enquiry centres, as these don't exist anymore.
Verify subcontractor: overview: update unmatched verification cases by subcontractor (partner or trustee)
Removed any mention of enquiry centres, as these don't exist anymore.
Verify subcontractor: overview: update unmatched verification cases by subcontractor (sole trader)
Removed any mention of enquiry centres, as these don't exist anymore.
Verify subcontractor: overview: employment status indicator tool
Removed any mention of enquiry centres, as these don't exist anymore.
Verify subcontractor: overview: verify subcontractor: company
Removed any mention of enquiry centres, as these don't exist anymore.
Verify subcontractor: overview: verify subcontractor - partner / partnership
Removed any mention of enquiry centres, as these don't exist anymore.
Verify subcontractor: overview: verify subcontractor - sole trader
Removed any mention of enquiry centres, as these don't exist anymore.
Verify subcontractor: overview: introduction
Removed all mention of enquiry centres as these no longer exist.
Register and maintain subcontractor: turnover test: post- acceptance evidence checks
No enquiry centres, have removed any mention of these.
Late Return Automatic Penalties: Contractor has filed the CIS monthly return but this is not shown on the CIS record
Updated email address as previous one was incorrect department.

published amendments

Register and maintain subcontractor: turnover test: penalties for false figures
Removed out of date text.

published amendments

Register and maintain contractor: overview: Cessation of trade of Contractor
Updated with new information as the CISR manual is very out of date because the information there refers to Newry and Netherton.

published amendments

Verify subcontractor: overview: verify subcontractor - sole trader
Needed to highlight the fact that these steps are only to be followed where the situation exists that a customer has tried unsuccessfully to verify online.
Register and maintain contractor: overview: Cessation of trade of Contractor
A few minor word changes.

published amendments

Verify subcontractor: overview: verify subcontractor - sole trader
Reverted back to original as this guidance is soon to be deleted with the onset of mandatory online verifications from April 2017.

published amendments

Monthly return: errors on returns: typical scenario examples
Removed reference to call helpline.
Removed reference to call helpline.
Verify subcontractor: overview: introduction
Updated review date
Removed reference to phoning/writing to us, due to online verification mandation.
Verify subcontractor: overview: verify subcontractor - sole trader
Updated review date
Removed reference to telephone/paper verifications and calling the contact centre.
Verify subcontractor: overview: verify subcontractor - partner / partnership
Updated review date
Removed reference to contact centres, and made sure that we refer to online mandation of verifications.

published amendments

Compliance: Regulation 13 determinations: warning of intention
Change was corrupted, resulting in a blank web page, have copied and pasted with new inserts as regards to previous changes.
Updated information with regards to "If you are issuing an immediate Regulation 13(2) determination due to the circumstances described at COG909390, there is no requirement to send the warning letter as described."

published amendments

Register and maintain subcontractor: turnover test: prospective receipts test
Changed aggregate value exceeds £200,000, to the correct £100,000.

published amendments

View Customer and Record Contact: Penalty Inhibitions
Clarification of what to consider when deciding whether a customer has a "reasonable excuse" for failing to meet their tax obligations
Compliance: Overview & ‘Reasonable excuse’: What can be a ‘reasonable excuse’?
Clarification of what to consider when deciding whether a customer has a "reasonable excuse" for failing to meet their tax obligations
Late Return Automatic Penalties: Penalty Inhibitions
Clarification of what to consider when deciding whether a customer has a "reasonable excuse" for failing to meet their tax obligations
Late Return Automatic Penalties: Determining an Appeal
Clarification of what to consider when deciding whether a customer has a "reasonable excuse" for failing to meet their tax obligations
Appeals against refusal or cancellation of Gross Payment Status - working a Tax Treatment appeal
Clarification of what to consider when deciding whether a customer has a "reasonable excuse" for failing to meet their tax obligations.

published amendments

Compliance: Overview & ‘Reasonable excuse’: Establishing the facts
Clarification of what needs to be considered when deciding whether a customer has reasonable excuse for failing in their tax obligations.

published amendments

The Scheme: subcontractors: HM Revenue & Customs booklet for subcontractors (CIS340)
Added a link to the CIS manual.

published amendments

The Scheme: subcontractors: HM Revenue & Customs booklet for subcontractors (CIS340)
Updated link to CIS340 booklet

published amendments

Register and maintain subcontractor: turnover test: post- acceptance evidence checks
Updated a technical term.
Updated with changes requested by Oliver Mascarenhas (ISBC C& A SE).