Construction Industry Scheme - CIS8100

Scheme compliance: EHU reports: introduction

EHU REPORTS: INTRODUCTION

This paragraph is an overview of the module on handling exception reports arising from the processing of CIS vouchers submitted under the Construction Industry Scheme. For more in-depth coverage use the above links to the information menu or action guide menu.

The module provides a description of exception reports arising from voucher processing problems and outlines the arrangements for distributing the reports to various Revenue offices for action, including Network Offices. It also gives guidance on how exception reports directed to Network Offices should be dealt with.

EXCEPTION REPORTS

An exception report is a report of a system error or processing problem encountered at the CIS Centre or on the CIS system. The exception reports covered in this module are those relating to voucher processing. Other exception reports are dealt with in the module on exception reports at CIS4800.

EXCEPTION HANDLING UNIT (EHU)

The Exception Handling Unit is a special unit set up to review exception reports generated by voucher processing problems at the CIS Centre. The EHU evaluates all reports.

Where the exception report is the result of a minor error, the EHU will arrange for the corrected voucher information to be re-processed and posted to the CIS system records.

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

The EHU does not refer exception reports directly to the Network Office owning the subcontractor or contractor's SA or CTSA record. In some instances, however, the local recovery section or the CIU may refer the case to the subcontractor or contractor's Processing Office to pursue. When this happens the Processing Office becomes responsible for resolving the exception.

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