Construction Industry Scheme - CIS4154

Certificate status: deal with surrendered or spoiled certificate (A)

DEAL WITH SURRENDERED OR SPOILED CERTIFICATE

This action guide explains what to do where a certificate is surrendered to the Revenue and the invalidated status has been set on the CIS system. Where the invalidated status has not been set, the Processing Office will have to take the action described in the action guide at CIS4152.

1) If you are not in the subcontractor's Processing Office

In the subcontractor's Processing Office

2) If the certificate has not already been defaced, cut off the corner bearing the Inland Revenue logo

3) Record the 'invalidation' on the folder CIS31/CIS32 by writing the word 'Invalidated' and the date in red ink against the authorisation entry on the folder
4) Punch a hole in a corner of the certificate and file it in the CIS31/CIS32 folder.

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