Construction Industry Scheme - CIS3800

Certificates: cessations: introduction

CERTIFICATES AND CESSATIONS: INTRODUCTION

This paragraph serves as an introductory overview of the impact of cessations on Subcontractors Tax Certificates; for deeper coverage use the above links to information or action guides.

This module covers procedures to be followed on the notification of the cessation of a certificated person or concern reaching a Network office.

The term 'cessation' is used here to cover two kinds of event

• The cessation of trade of a certificated sole trader, partnership or company.

• The cessation of a person holding a certificate on behalf of a partnership or a company to act in that capacity.

CESSATION FEATURES NOT COVERED IN THIS MODULE
The cessation of a business has consequences for other aspects of CIS beyond certificates. For instance, where a CIS6 certificate needs to be recovered, it will also be necessary to recover unused CIS24 vouchers.

Cessations are also dealt with in the following places

• Vouchers: cessations - CIS6400

• Close contractor scheme - CIS4356

• Registration Cards - CIS2700

When writing to a certificate user for surrender of a certificate you should also deal with the other aspects mentioned above where appropriate.

In some cases the certificate holder may not respond to requests for its surrender. If this occurs formal cancellation of the certificate will be necessary - see CIS3700 onwards.

CIS forms
Glossary
Where am I?
Quick links index- CIS0100