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HMRC internal manual

Labour Provider Guidance

From
HM Revenue & Customs
Updated
, see all updates

Systems and processes: HMRC information systems: Construction Industry Scheme Reform

Construction Industry Scheme Reform (CISR) is the system used to log contractor and subcontractor returns. Returns are made on a monthly basis, including nil returns, and run from the sixth to the fifth of the month.

It can be accessed from My Services/ Corporate Services/ Employers/ CISR

To search a customer’s returns enter one of:

  • UTR
  • NINO
  • AO ref or
  • Employer ref

For audit purposes you also need to specify the type of contact, for example telephone call, internal enquiry.

CISR has its own help facility to navigate around the system and the CISR manual explains the scheme in detail.

CISR automatically identifies potential risks when processing returns and chains of contractors and subcontractors can be identified from the returns.

The figures returned by the contractors and subcontractors can be checked for variations against the VAT and SA returns and RTI.

The contractors also produce a list of subcontractors.

Further information can be found in the CISR Manual