CISR95040 - Worklists: Information: Unmatched partnership details
| CISR95600 | Action guide contents |
For CIS purposes, partnerships working within the scope of
the scheme must be
- registered on the Self-Assessment(SA)/COTAX system as a self-employed business, and
- registered for CIS.
On notifying the SA and CIS systems that they are operating as a
partnership the business must identify the partners who are members
of that partnership.
If a partnership attempts to register for CIS and checks
reveal that the named individual partners are not the same as those
recorded on the SA/COTAX system, then a Work Item will be
generated. Further investigations will then need to be carried out
to resolve the matter.
The Action Guide at
CISR95630 explains how this should be
done.
