Construction Industry Scheme Reform Manual: recent changes
You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.
Below are details of the amendments that were published 25 October 2012 (see the update index for all updates)
| Page | Details of update |
| CISR12000 | Table of contents changed to add new page at CISR12240 |
| CISR12050 | New reference added to NHS Foundation Trusts |
| CISR12100 | A new paragraph has been added about ‘Free’ schools set up by the Academies Act 2010. |
| CISR12120 | A new paragraph has been added about NHS Foundation Trusts who do not have to operate the scheme. |
| CISR12140 | The reference to ICTA88/s343 has been changed to CTA2010/s940B |
| CISR12170 | Text and table changed to reflect the changes to CIS penalties brought about by FA09/Sch 55. |
| CISR12190 | The reference to Processing office has been changed to the centralised employers group (NICEO). |
| CISR12230 | The reference to Processing office has been changed to the CIS Centre Newry. |
| CISR12240 | This is new page outlining the published guidance that is available to contractors. |
| CISR13010 | The reference to the obsolete leaflet IR34 has been removed |
| CISR13050 | A new hyperlink has been added to CISR14070 |
| CISR13060 | The words ‘Processing Office’ has been replaced with the ‘CIS Helpline’. |
| CISR13080 | The text has been put into the present tense |
| CISR13090 | The text has been put into the present tense |
| CISR13100 | Hyperlinks references have changed following changes in the CISR43000 chapter |
| CISR13120 | The reference to leaflets being available to subcontractors has been removed. |
| CISR14010 | The reference in the text to the CIS Advisory Team has been changed to the CIS Technical Team |
| CISR14030 | References in the text to the CIS Advisory Team has been changed to the CIS Technical Team |
| CISR14040 | References in the text to the CIS Advisory Team has been changed to the CIS Technical Team |
| CISR14060 | References to the contractors Processing Office has been changed to the CIS Centre Newry |
| CISR14070 | The reference in the text to ICTA88/s134 has been changed to ITEAPA03/s44. |
| CISR14100 | The punctuation only has been altered. |
| CISR14140 | The missing words ‘it is’ have been inserted into the text. |
| CISR14240 | ‘Asbestos removal’ has been added to the list of preparatory operations included within CIS |
| CISR14250 | The heading ‘Off site work’ has been put into bold text |
| CISR14330 | ‘Asbestos removal’, Bathrooms, Dismantling, Doors and Kitchens have been added to the list of construction operations. |
| CISR42050 | New table inserted with links to the detailed guidance on how to register a sole trader for CIS |
| CISR42060 | New table inserted with links to the detailed guidance on how to register a partner in a partnership for CIS |
| CISR42070 | New table inserted with links to the detailed guidance on how to register a company for CIS |
| CISR42730 | Hyperlink changed following changes made in the CISR43000 chapter |
| CISR43000 | Table of contents changed to add new pages |
| CISR43010 | New table added listing the CIS Registration application forms. New paragraph also added referring to the scheduled review. |
| CISR43020 | New wording added to confirm that the business must be conducted through a bank account |
| CISR43030 | Text added that where gross payment status is being removed under s66(1) you must write to the subcontractor manually informing them of your decision. |
| CISR43040 | New wording added regarding appeals with a new hyperlink added to CISR48000 |
| CISR43050 | Text added to confirm that form CIS316 will be issued to each contractor who has paid or verified the subcontractor within the current or previous two tax years. |
| CISR43060 | Below are details of the amendments that were published 25 October 2012 (see the update index for all updates) |
| and Cardiff in relation to ‘No Compliance History’ cases. | ||
| CISR43070 | Below are details of the amendments that were published 25 October 2012 (see the update index for all updates) |
| and Cardiff in relation to ‘Unconfirmed’ Tax Treatment Qualification Test (TTQT) results. | ||
| CISR43080 | New page added about Employer Tax debts identified by TTQT | |
| CISR43090 | New page added about ‘Time to pay’ arrangements and TTQT | |
| CISR43100 | New page added about claims of ‘cash-flow’ problems and TTQT | |
| CISR43110 | New page added about group payment arrangements of Corporation tax and TTQT | |
| CISR43120 | New page added about carrying out a Manual TTQT check | |
| CISR43130 | New page added about re-instated Self-Assessment payments on account and TTQT | |
| CISR43140 | Page moved from CISR43080. New text added that before confirming a failed TTQT you must consider whether the subcontractor has a ‘reasonable excuse’ for the failures identified. | |
| CISR43150 | This page has been moved from CISR43090. New text added that before confirming a failed TTQT you must consider whether the subcontractor has a ‘reasonable excuse’ for the failures identified. | |
| CISR43160 | Below are details of the amendments that were published 25 October 2012 (see the update index for all updates) | |
| CISR43170 | This page has been moved from CISR43110. New paragraph added where a CIS324 or CIS325 is received before the TTQT is finalised. | |
| CISR43180 | Below are details of the amendments that were published 25 October 2012 (see the update index for all updates) | |
| CISR43190 | This page has been moved from CISR43130. New paragraph added regarding limited liability partnerships. | |
| CISR43200 | Page moved from CISR43140. New text added regarding where a new non compliant director or shareholder is appointed to an existing company that holds gross payment status for CIS. | |
| CISR43210 | This page has been moved from CISR43150. Paragraph about a partnership becoming a sole trader removed from this page. | |
| CISR43220 | Page moved from CISR43160. New paragraph added regarding where a partnership business becomes a sole trader. | |
| CISR43230 | This page has been moved from CISR43170. Processing Office in the text replaced by the CIS Centre Newry. | |
| CISR43240 | Below are details of the amendments that were published 25 October 2012 (see the update index for all updates) |
| may need to arrange for actions to be taken on the Self-Assessment records. | ||
| CISR43250 | Page moved from CISR43190. New text added regarding where a new director or shareholder is found to ne non-compliant. | |
| CISR43260 | Page moved from CISR43200. References in the text to the CIS Advisory Team has been changed to the CIS Technical Team | |
| CISR43610 | New paragraph added that before confirming a failed TTQT you must consider whether the subcontractor has a ‘reasonable excuse’ for the failures identified. | |
| CISR44010 | Hyperlink changed following changes in the CISR43000 chapter | |
| CISR48030 | Hyperlink changed following changes in the CISR43000 chapter | |
| CISR48610 | Hyperlink changed following changes in the CISR43000 chapter | |
| CISR48620 | Hyperlink changed following changes in the CISR43000 chapter | |
| CISR48690 | Hyperlink changed following changes in the CISR43000 chapter | |
| CISR48700 | Hyperlink changed following changes in the CISR43000 chapter | |
| CISR49000 | Table of contents changed to accommodate new page added. | |
| CISR49010 | Reference is now made within the text to the scheduled or ongoing review | |
| CISR49020 | A paragraph has been inserted regarding the manual check of a failed TTQT where it is proposed to withdraw gross payment status from a subcontractor. | |
| CISR49030 | New page added regarding the manual check of a failed TTQT where it is proposed to withdraw gross payment status from a subcontractor. | |
| CISR49040 | Form CIS316 has been inserted into the text as the name of the form being issued to the contractor | |
| CISR49050 | Two paragraphs have been inserted into the text to describe what happens if an appeal is made after 55 days and 90 days after the notice to withdraw gross payment status was sent to the subcontractor | |
| CISR49060 | Page moved from CISR49050. | |
| CISR49070 | Page moved from CISR49060. New paragraph added that you will need to establish if the Joint Venture had a ‘reasonable excuse’ for the failures identified. | |
| CISR49600 | This is a new action guide and table of contents | |
| CISR49610 | This is new guidance added on the procedure to be followed when finalising an ‘incomplete’ scheduled review TTQT | |
| CISR49620 | This is new guidance added on the procedure to be followed when finalising an ‘incomplete’ scheduled review TTQT - sole traders | |
| CISR49630 | This is new guidance added on the procedure to be followed when finalising an ‘incomplete’ scheduled review TTQT - partners in a partnership | |
| CISR49640 | This is new guidance added on the procedure to be followed when finalising an ‘incomplete’ scheduled review TTQT - company | |
| CISR96020 | Hyperlink re-established to pdf of the Payment and Deduction Statement (PDS) | |
| CISR97010 | Telephone number for the CIS Business helpdesk has been amended. |
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