| CISR65600 |
Action guide contents |
| |
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| CISR65010 |
Introduction |
| CISR65020 |
Failure to submit a monthly return (CIS300) |
| CISR65030 |
Soft Landing Period |
| CISR65040 |
Penalties chargeable (up to and including 28th October 2011) |
| CISR65050 |
Penalties chargeable (from 29th October 2011) |
| CISR65060 |
Issue of Penalty Notices |
| CISR65070 |
Scheme changes and the issue of penalties |
| CISR65080 |
Definition of a new contractor, and the capping of CIS penalties issued under FA09/SCH55 |
| CISR65090 |
Penalty Inhibitions |
| CISR65100 |
Right of Appeal |
| CISR65110 |
Logging an Appeal |
| CISR65120 |
Determining an Appeal |
| CISR65130 |
Appeal status options |
| CISR65140 |
Re-opening an Appeal |
| CISR65150 |
Vacating a Penalty |
| CISR65160 |
Re-issuing a Penalty |
| CISR65170 |
Mitigation under TMA70/S102 |
| CISR65180 |
Contractor appeals and claims that the CIS monthly return was received late because of postal delay. |
| CISR65190 |
Contractor appeals and there is a long period where no payments have been made to subcontractors. |
| CISR65200 |
Contractor has ceased to trade or permanently ceased to engage subcontractors and has outstanding monthly returns |
| CISR65210 |
Contractor has filed the CIS monthly return but this is not shown on the CIS record |
