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HMRC internal manual

Self Assessment Manual

Construction industry cases: construction industry cases: responsibility

Following the introduction of SA, responsibility for construction industry matters passed to the office dealing with the main source, even though this may be PAYE. However, the work for individuals and partners has now been centralised at the CIS Centre, Newry.

It follows that if a taxpayer commences self employment within the construction industry, regardless of whether this is the main or a subsidiary source of income, responsibility for construction industry matters will lie with the CIS Centre, Newry. Any paper CIS registration application, whether from an individual or a partner in a partnership, will be worked by the CIS Registration Team, NICO (see CISR97060).

Upon receipt of notification of change of status, from self employed to PAYE, responsibility for the taxpayer’s record should normally be transferred to the PAYE office. However, where the only reason for an SA record being required is the taxpayer’s subcontractor income, you may wish to retain temporary responsibility under SA for the taxpayer’s record until any outstanding issues are dealt with and the SA return is received and captured.