Construction Industry Scheme - CIS6000

Vouchers: type: introduction

VOUCHER TYPES: INTRODUCTION

This paragraph serves as an introductory overview of voucher types; for deeper coverage use the above links to information and action guides.

This module contains information on the various types of Construction Industry Scheme vouchers and explains how to change the stationery type for contractors asking for machine printable vouchers.

The Construction Industry Scheme uses three main types of voucher

• Construction Gross Payment Voucher (CIS23)

• Gross Payment Voucher (CIS24)

• Tax Payment Voucher (CIS25)

Each voucher carries a unique voucher serial number(VSN) so that individual vouchers can be identified by the CIS computer system. In addition to the VSN each voucher carries a batch number which identifies the type of voucher, the date of printing and the voucher owner.
Parts of each voucher are submitted to the CIS Centre by contractors where they are processed by the computer system and subjected to certain checks. The amounts on the vouchers are then posted to the computer records of both the contractor who submitted them and the subcontractor to whom the amounts were paid.

All vouchers need to be kept secure by the recipient so that they do not fall into the wrong hands. Only officially issued Revenue vouchers are acceptable; no substitute voucher stationery is permitted.

The issue and replenishment of voucher stocks is covered in the module on `Voucher issue and replenishment' at CIS6100.

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