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HMRC internal manual

Debt Management and Banking Manual

CIS: pursuit action: linking and associating non-CIS work items

IDMS will associate CIS work items to the same taxpayer record as other work items with the same ETMP reference.

In order to make the CIS process as simple and straight forward as possible and because of the differences in due dates for PAYE and current CIS work items, CIS work items will not automatically link to:

  • PAYE work items
  • existing CIS work items for periods ending April 07 and prior.

Automatic Schedule 55 CIS penalties will not link to automatic Section 98A CIS penalties.