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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Debt and return pursuit: CIS: cessations

If you are advised that a CIS scheme has ceased ask if this also applies to the PAYE element of the scheme.

If the scheme has ceased for both PAYE and CIS the procedures for the PAYE remain unchanged. The procedures for CIS are different because the CIS 36 has been replaced by the CIS monthly returns. When the total tax and NIC outstanding is calculated, the figures from the P35 have to be added to the details from the individual CIS monthly return figures.

If any CIS returns or CIS penalties are outstanding for return periods up to the date of the cessation these must be pursued.

Any penalties which have not been paid up to the date of cessation should be pursued as normal.

From April 2008 onwards, details of CIS returns and deductions made will be passed to BROCS to deal with the end of year accounting.