CISR12110 - The Scheme: contractors: NHS trusts

NHS Trusts are among the bodies named in FA04/s59 (1) as liable to operate the Construction Industry Scheme as contractors if they spend over a certain amount on construction work (see CISR12050).

CIS administration

The CIS system relies on interaction with other Revenue systems for maintenance of its records. The essential requirements for maintenance of a CIS record for a contractor are the existence of

• a record on the SA or COTAX system for the contractor (although the CI signal should still be set on an SA record, it has no use within CIS)
• a BROCS reference relating to a P(SC) or XP scheme for the contractor.

Since an NHS Trust is an employer there will already be a P scheme in operation in respect the Trust's employees and so a BROCS reference will exist.

However, the programme of allocating UTRs when the COTAX and SA systems were set up did not cover NHS Trusts. Special arrangements have been made, therefore, to allocate UTRs centrally. This has been done by South Wales Area (Service), formerly PD2, which has set up SA records for all known NHS Trusts. When this was done the assigned UTR was reported to the relevant Employers Section and that office will be responsible for managing the CIS record. Any changes to designatory details affecting the SA record must be reported to South Wales Area (Service). They will make the necessary changes to the SA record so that details will feed through to the CIS record.

If you are in an Employers Section and you are approached in connection with the creation of a new NHS Trust, or the reorganisation of existing Trusts for which you manage one or more of the schemes, you should liaise with South Wales Area (Service) to ensure that the necessary records are created and/or ceased.