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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Debt and return pursuit: CIS: RIS/CIS Compliance referral stencil

We have introduced a new process for staff to refer CIS-related compliance issues, and other CIS irregularities, to a dedicated CIS Compliance team within RIS Operations.

Staff encountering any CIS-related compliance issues or other CIS irregularities should refer the case to the RIS Operations team using a new stencil that we have set up for this purpose.

Using the stencil

The stencil is available from the RIS/CIS compliance referral stencil page.

This stencil is not to be used to report cases of suspected evasion where the tax at risk is £10K or more.

In these cases, you should follow the Evasion referral process 

Accessing the link for the stencil will take you to an Outlook email template containing a copy of the stencil and detailed guidance on how to complete it. Additional electronic files can also be attached to this email if necessary and there is also an area for free-form notes where you can expand upon your reasons for the referral.

On receipt of your completed referral stencil, RIS Operations will assess the nature of the risk, based on the information provided, and will ensure that the appropriate action is taken.