Construction Industry Scheme - CIS3100

Certificates: examination of applications: introduction

EXAMINATION OF APPLICATIONS

This paragraph serves as an introductory overview of the examination of certificate applications; for deeper coverage use the above links to information or action guides.

This module on the examination of certificate applications covers the process from submission of the application to the tests for a certificate through to posting of the authorised application to the CIS Centre or notification of refusal.

Subjects dealt with here are

• the order of applying the tests (detail is covered in the separate modules for each of the tests)

• applications involving joint concerns

• applications involving changes in the nature of concerns

• applications involving non-residents

• review of requests for CIS5/CIS5(Partner) certificates

• issuing interim CIS6 certificates

• submission of business cases to BS(CIS)

• batching of approved certificate applications

• authorisation of applications

• dealing with forms rejected by the CIS Centre

• periods of certificate validity

See the information and action guide menus for detail on any of these topics.

With the exception of applications from non-resident company cases, all of this work is carried out at the applicant's Processing Office. All work involving the examination of company applications should be carried out by officers of Band C or above, with the exception of operating the Turnover Test Application (TTA), which may be done by Band D or E.

The Revenue has made a commitment to issue certificates to all subcontractors as soon as possible following receipt of new applications. In normal circumstances a certificate will be issued within 3 days of receipt of an authorised application at the CIS Centre.

APPLICATIONS FROM NON-RESIDENT COMPANIES

The Centre for Non-Residents (CNR) is now responsible for CIS related matters for all current and new non-residentcompanies that are not liable to CT because they are not trading in the UK through a branch or agency.

Any non-resident companies seeking advice on CIS related issues should be advised to contact CNR directly. Contact CNR

(This text has been withheld because of exemptions in the Freedom of Information Act 2000)