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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: CIS: RIS/CIS Compliance referral stencil

There is a 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 bespoke stencil for this purpose.

Using the stencil

The stencil is available from the RIS/CIS Compliance Referrals 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.

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.