Use this guide to find answers to these questions about the CIS Manual.

  • What’s in it?
  • What’s not in it?
  • How do I find what I want?
  • What if I cannot find what I am looking for?
  • What about updates?
  • Can I see an index to the manual on paper?

What’s in the Manual?

The manual contains

  • Action guides
  • Information panels
  • Modules
  • Pop-ups
  • A menu system to help you find your way around it.

An action guide is a simple step-by-step explanation of how to carry out a main CIS task. For example, issue an application form for a certificate to a sole trader (CIS3050).

An information panel is a document which gives supporting background information to an action guide and helps with less standard cases which may not be covered by the action guide.

There are also information panels which are not connected with any specific action guide giving general advice and information on CIS or the CIS computer system.

A pop-up is an additional piece of information not displayed until you double click on a blue hot spot on screen. It then displays an extra window which pops up. These will often be used for definitions of terms, flowcharts and sample letters.

All CIS documents contain the following pop-ups.

  • a CIS glossary
  • a list of CIS forms
  • a map of the manual or the module you are using..

A module is a group of action guides and information panels covering a main subject area of CIS. All modules have an introduction to explain what the module covers and then menus of the action guides and information panels included. There is an index of all modules at CIS0100 and within this guide.

The menu system is a set of `click and go’ menus starting with a CISM Main Menu. It allows you to double click on the CIS webpage number to get to detailed information on the subjects you are interested in.

What’s not in the manual?

The manual is essentially complete. Further material will be added, usually on a monthly basis, to coincide with changes or twice-yearly system releases.

How do I find the information I want?

Through the CISM Main Menu is the best way. The manual is primarily designed to be used from the CISM Main Menu by 'click and go’ navigation, NOT using the Intranet ‘Search’ tool.

Use the menus to find your way to the introduction to the module you require. From the introduction to that module, click on the link to action guides to get a menu of the action guides available.

If the information you need is not directly task based and has no particular action guide, try looking in the information menu which you can link to from the introduction to the module or from the action guide menu.

There are links at the top of all documents which take you to related menus and information panels or action guides. Use these to navigate around the manual.

The introduction to each module tells you what you can expect to find in that module.

As an example, try the following

  •  

  • Open Internet Explorer
  •  

  • From the Intranet ‘Home Page’ click on the link to ‘Library’ located on the Top Banner at the head of the web page
  •  

  • Click on the link to ‘Manuals’ located on the left hand side of the ‘Inland Revenue Library Home Page’
  •  

  • Click on the entry ’Construction Ind’ located in the list of manuals on the left hand side of the web page
  •  

  • From the CIS Manual: Main Menu click on the CI0015 link alongside the heading `Certificates’
  •  

  • From the ‘Chapter 3 Certificates’ contents list click on the CIS3000 link for `Application forms’
  •  

  • From the ‘Certificates: Application forms’ introduction click on the link to the `Action guide menu’
  •  

  • From the list of available action guides click on the link for `Issue application form to sole trader’ to access the guidance at CIS3050.

Having found the required information you can go back the way you have come by using the ‘Back’ arrow at the head of the page or the CIS Manual ‘Main Contents’ link.

What if I cannot find what I want through the menus?

If you know the reference number for the document you are looking for, use the Intranet ‘Search’ tool. Enter the reference number in the form CISnnnn, for example CIS3050, and click on the `Title Only’ box. Click on [Submit] and you should go straight to the document.

The following are useful references

  •  

  • CIS0000: CIS Main Menu
  •  

  • CIS0100: CIS manual index of modules

The last part of this guide is a list of all the action guides in the manual and their reference numbers at the time of writing.

Where the menus do not help you to find the information you require and you do not know the reference number, you might then consider using the Intranet ‘Search’ tool to try a word search.

What if I still cannot find what I am looking for?

Tell us. We need to know so that we can provide the missing information or make access to it easier. A brief note to the address below will get a response. Please write to:

CISM Editor
4th floor N Spur
SW Wing
Bush House.

The `Latest’ bulletin on the CISM Main Menu screen (CIS0000) also lists phone, fax and e-mail contacts.

What about updates?

The manual will usually be updated on a monthly basis. There is a pop-up bulletin called `Latest’ on the CISM Main Menu covering details of the latest updates and future plans. There is also a link to a pop-up entitled ‘Recent changes to this Manual’ which will list changes to the published text.

Further help on using the manual

There is a module in Chapter 9 of the manual (CIS9000 – ‘How to use the manual’. You can also contact the editor as above.

Can I see an index to the manual on paper?

The rest of this guide gives

  •  

  • a brief summary of what each of the eight chapters on the CISM Main Menu contains
  •  

  • a list of the modules available for each chapter
  •  

  • a list of the action guides currently (September 2001) available in those modules.

 

CHAPTER 1 THE SCHEME

Chapter 1 will give a general overview of the new Scheme. It will explain the main principles and relate them to the governing legislation.

CIS1000

Overview

CIS1100

Contractors

CIS1200

Subcontractors

CIS1300

Construction operations

CIS1400

Payments

CIS1500

The CIS Centre (not available)

CIS1600

Legislation

The action guides in those modules are as follows

Construction operations

CIS1390

Dealing with ‘Scope’ enquiries

CIS1392

Disputes about 'Scope'

Payments

CIS1450

Small payments arrangement - examination of applications

 

CHAPTER 2 REGISTRATION CARDS

Chapter 2 covers all matters relating to Registration Cards and is divided into the following modules.

CIS2100

Applications

CIS2200

Card issue

CIS2300

Replacement cards

CIS2400

Card status

CIS2700

Cessations

The action guides in those modules are as follows:

Applications

CIS2150

Issue application form to sole trader

CIS2152

Issue application forms to partnerships

CIS2154

Issue application forms to companies

CIS2156

Issue application forms to additional partners

CIS2158

Issue application forms to additional company directors

CIS2160

Counter checks of completed forms

CIS2162

Applications received at Processing Office after counter checks

CIS2164

Despatch application forms to CIS Centre

CIS2166

Obtain system identifier for non-residents

CIS2168

SA record for non-resident

CIS2170

CTSA record for company not incorporated in UK

CIS2172

Address mismatches at identity checks

CIS2174

Identity checks and nominated partner’s address

CIS2176

Issue 1 st Registration Card

Card issue

CIS2250

Rejected forms- duplicate applications

CIS2252

Cards returned RLS

CIS2254

Cards not received

Replacement cards

CIS2350

Replace sole trader’s card where details change

CIS2352

Replace partner’s card where details change

CIS2354

Replace director’s card where details change

CIS2356

Replace lost or stolen card

CIS2358

Replace damaged card

CIS2360

Replace destroyed card

Card status

CIS2450

View card status

CIS2452

Amend card status

CIS2454

Invalidate surrendered or spoiled card

Cessations

CIS2750

Enter a ceased date for a sole trader

CIS2752

Cancel a Registration Card for a sole trader

CIS2754

Enter a ceased date for a cardholder acting for a concern

CIS2756

Enter a ceased date for a concern

 

CHAPTER 3 CERTIFICATES

Chapter 3 covers all matters relating to certificates and is divided into the following modules

CIS3000

Application forms

CIS3100

Examination of applications

CIS3200

Turnover test

CIS3300

Business test

CIS3400

Compliance test

CIS3500

Certificate issue

CIS3600

Appeals against refusals

CIS3700

Cancellation

CIS3800

Cessations

CIS3900

Renewals

CIS4000

Replacement certificates

CIS4100

Certificate status

The action guides in those modules are as follows:

Application forms

CIS3050

Issue application form to sole trader

CIS3052

Issue application form to partnership

CIS3054

Issue application form to company

CIS3056

Issue application form to additional partner

CIS3058

Issue application form to additional company director

CIS3060

Counter checks of completed forms

CIS3062

Applications received at Processing Office after counter check

CIS3064

Obtain system identifier for non-residents

CIS3066

SA record for non-resident

CIS3068

COTAX record for company not incorporated in UK

CIS3070

Address mismatches at identity checks

CIS3072

Identity checks and nominated partner’s address

Examination of applications

CIS3150

Applying the tests for a certificate

CIS3152

Prepare approved certificate application for authorisation

CIS3154

Notification of refusals

CIS3156

Review of CIS5 company applications

CIS3157

Review of CIS5(Partner) applications

CIS3158

Authorisation of certificates

CIS3160

Follow up to certificate authorisation

CIS3164

Handling CIS Centre rejections

CIS3166

Turnover test failures

CIS3168

Applications involving joint concerns or change in type of concern

CIS3170

Issue additional company CIS5 copies

CIS3172

Exchange CIS6 for a CIS5/CIS5(Partner)

Turnover test

CIS3250

Apply turnover test- 3 year test

CIS3252

Apply turnover test- 6 month test

CIS3254

Evidence check for 6 month test (completeness)

CIS3256

Validity check of figures- 3 year tests

CIS3258

Validity check of figures- 6 month test

CIS3260

Penalties

Business test

CIS3350

Apply business test

Compliance test

CIS3450

Apply compliance test to sole traders

CIS3452

Apply compliance test to partnerships

CIS3454

Apply compliance test to companies

CIS3456

Make s561(6) direction

CIS3458

Complete form CIS33

Certificate issue

CIS3550

Certificates returned RLS

CIS3552

Certificates returned RLS direct to Processing Office

CIS3554

Certificates not received

Appeals against refusals

CIS3650

Business and compliance test refusals

CIS3652

Turnover test refusals

Cancellation

CIS3750

Cancel Subcontractors Tax Certificate (CIS6) for sole trader or partner

CIS3752

Cancel Subcontractors Tax Certificate (CIS6) held on behalf of company

CIS3754

Cancel Construction Tax Certificate (CIS5/CIS5(Partner))

CIS3756

Cancelled certificates returned

CIS3758

Cancelled certificates not returned

CIS3760

Appeals against cancellation

Cessations

CIS3850

Cessation of sole trader

CIS3852

Cessation of cardholder for concern

CIS3854

Cessation of concern

CIS3856

Deal with returned certificates

Renewal

CIS3950

Counter check of completed forms

CIS3952

Applying the tests for a certificate

CIS3952A

Turnover test failures

CIS3952B

Notification of refusals

CIS3954

Authorisation of certificates

CIS3956

Renew sole trader certificate on-line

CIS3958

Renew partner certificate on-line

CIS3960

Renew director certificate on-line

CIS3962

Renew company CIS5 certificate on-line

CIS3968

Authorising first Registration Cards on-line

 

 

Replacement certificates

CIS4050

Change details on sole trader’s certificate

CIS4052

Change details on partner’s certificate

CIS4054

Change details on director’s CIS6 certificate

CIS4056

Change details on CIS5 certificate

CIS4057

Change details on CIS5(Partner) certificate

CIS4058

Lost or stolen certificates

CIS4060

Destroyed certificates

CIS4062

Damaged certificates

CIS4064

Exchange partnership CIS6 for CIS5

CIS4066

Exchange company CIS6 for CIS5

Certificate status

CIS4150

View certificate status

CIS4152

Amend certificate status

CIS4154

Deal with surrendered or spoiled certificate

 

CHAPTER 4 TAXPAYER RECORDS

Chapter 4 covers all matters relating to CIS taxpayer records and is divided into the following modules

CIS4200

Taxpayer records

CIS4300

Contractors records

CIS4400

Subcontractor records

CIS4600

Insolvency

CIS4700

Roles and Access

CIS4800

Exception reports

The action guides in those modules are as follows:

Taxpayer records

CIS4250

Set up CIS record

CIS4252

View taxpayer’s record

CIS4254

Transferring a case out

CIS4256

Transferring a case in

CIS4258

Preparation of folder CIS31/CIS32 (711/717)

Contractor records

CIS4350

Open contractor records

CIS4352

Add new contractor scheme- contractor’s first scheme

CIS4354

Add new contractor scheme- contractor’s second and further schemes

CIS4356

Close a contractor scheme

CIS4358

Change contractor scheme voucher profile

CIS4360

Replace temporary reference with BROCS reference

CIS4362

Change stationery type

CIS4364

Change minimum number of subcontractors used

CIS4366

Contractor Voucher Issue Address

Subcontractor records

CIS4450

View subcontractor details

CIS4452

Change `Trading as’ name

CIS4454

Enter ceased date for a sole trader

CIS4456

Enter ceased date for a subcontractor (concern)

CIS4458

Enter start date for a sole trader

CIS4460

Change voucher profile for a sole trader

CIS4462

Change voucher profile for subcontractor concern cardholder

CIS4464

Change voucher issue address

Insolvency

CIS4650

Notification of sole trader’s bankruptcy

CIS4652

Company liquidations

CIS4654

Company receiverships

CIS4656

Voluntary arrangements

CIS4658

Applications from liquidators and receivers

 

Roles and access

There are no action guides in this module but the following information panels cover the material.

CIS4705

Organisational units

CIS4707

User roles

CIS4709

Case Maintainer (CIS Centre)

CIS4711

Case Maintainer (Responsible Office)

CIS4713

Case Worker (Employers Section)

CIS4715

Case Worker (SA/COTAX)

CIS4717

Certificate Canceller (Responsible office)

CIS4719

Certificate Replacer (Responsible Office)

CIS4721

CIS View Only

CIS4723

Electronic Filing Authoriser

CIS4724

Issue ‘Extra’ Vouchers

CIS4725

Special Compliance Officer

Exception reports

CIS4890

CIS59 reports

CIS4892

CIS61 reports

 

CHAPTER 5

This chapter has no content and there are currently no plans for it to be used.

CHAPTER 6 VOUCHERS

Chapter 6 covers matters relating to CIS vouchers and is divided into the following modules

CIS6000

Voucher types

CIS6100

Issue and replenishment

CIS6200

Loss/theft and non-receipt

CIS6300

Cessations

The action guides in these modules are as follows:

Voucher types

CIS6050

Change voucher stationery for a contractor

Issue and replenishment

CIS6150

Requests for more CIS24 vouchers

CIS6152

Contractor’s requests for more vouchers

CIS6154

Issue `extra’ vouchers

CIS6155

Issue ‘Extra’ CIS24 vouchers only

CIS6156

`Too frequent replenishment’ reports

CIS6158

View voucher profile bands

CIS6160

Review subcontractor’s voucher usage

CIS6162

Review contractor’s voucher usage

Loss/theft and non-receipt

CIS6250

Deal with reports of lost or stolen vouchers

CIS6252

Deal with reports of destroyed vouchers

CIS6254

Non-receipt of vouchers

CIS6256

Reports of recovered vouchers

CIS6258

Change CIS24 voucher status

CIS6260

Change CIS23 or CIS25 voucher status

Cessations

CIS6350

Cessation of sole trader

CIS6352

Cessation of cardholder for concern

CIS6354

Cessation of concern

CIS6356

Physical cancellation of returned vouchers

CIS6358

Cancel returned CIS24 vouchers on CIS system

CIS6360

Cancel returned CIS23 and CIS25 vouchers on CIS system

CIS6362

Failure to surrender vouchers

 

CHAPTER 7 DEDUCTIONS

Chapter 7 covers matters relating to CIS25 deductions and associated claims to credit and repayment. It is divided into the following modules

CIS7000

Credit and repayment

CIS7100

CIS25 verification

CIS7200

SA subcontractors

CIS7300

CT subcontractors

The action guides in these modules are as follows:

Credit and repayment

CIS7050

Credit claimed where no deduction made

CIS7052

Subcontractor claims for reimbursement to contractor

CIS7054

Certificated subcontractor suffering deduction

CIS7056

Cancelled certificates: successful appeals

CIS7058

Repayments to non-residents

CIS7060

Subcontractor/contractor disputes

CIS25 Verification

CIS7150

Examination of CIS25 vouchers received from subcontractor

CIS7152

Verify CIS25

SA subcontractors

CIS7258

Credit arising to a bankrupt

CT subcontractors

CIS7350

Claims to credit for CIS25 deductions suffered

 

CHAPTER 8 SCHEME COMPLIANCE

Chapter 8 covers matters relating to CIS compliance and is divided into the following modules

CIS8000

Voucher Pursuit Unit reports

CIS8100

Exception Handling Unit reports

CIS8200

Regulation 14 assessments

CIS8300

Regulation 10 determinations

CIS8400

Subcontractors

CIS8500

Misuse of documents

CIS8600

Contractors

Voucher Pursuit Unit reports

CIS8050

Failure to submit vouchers

EHU Reports

CIS8150

Compliance notes

CIS8152

Creating a pro-forma voucher

CIS8154

Amending a voucher

CIS8156

Compliance action in Network offices

Regulation 14 Assessments

CIS8250

Raise assessment

CIS8252

Appeals

Regulation 10 Directions

CIS8350

Regulation 10(2) directions

CIS8352

Regulation 10(2) directions: contractors Processing Office

CIS8354

Regulation 10(2) directions: subcontractors Processing Office

Subcontractors

CIS8450

Company change of control

CIS8452

Failure to provide CIS24

CIS8454

Failure to present card or certificate

Misuse of documents

CIS8550

Contractor seeking to verify CIS documents

CIS8552

Informants - telephone approaches

CIS8554

Informants – written approaches

Contractors

CIS8650

Vouchers - Lost vouchers (contractors)

CIS8652

Vouchers - Lost vouchers

CIS8654

Failure to issue CIS25

 

CHAPTER 9 ABOUT THE MANUAL

Chapter 9 covers matters relating to the use of the CIS Manual and currently contains the following module only.

CIS9000

How to use it

The action guides in this module are as follows:

How to use it

CIS9050

Using the CISM menus

CIS9052

Using Intranet ‘Search’ tool

CIS9054

Using the CISM index