DMBM524010 - Debt and return pursuit: CIS: scope of this guidance
The majority of this manual will be archived on 1 July 2024. If there is content within this manual you use regularly, email hmrcmanualsteam@hmrc.gov.uk to let us know.
This guidance is for HMRC DM staff.
The guidance covers processes and procedures around the new CIS scheme which came into effect on 6 April 2007.
The operation of the CIS and IDMS systems are covered in the relevant system guides or on-line system help.