|CISR19600||Action guide contents|
A Scheme Specific Agent can be either:
This is where an agent is allowed to act fully on behalf of the scheme and will receive all output, including the monthly return, by paper. If the agent wishes to receive all CIS output including the Monthly Return (CIS300), this should be requested by the agent in a separate letter, as the 64-8 is not designed for this purpose.
The agent uses the Online Agent Authorisation Tool to register
for full authorisation. This is an electronic equivalent of a form
64-8 and the agent’s reference on the CIS scheme will be
their Internet reference. Having used this tool, the agent will
automatically receive contractor scheme output (such as contractor
monthly returns – CIS300). Where an agent is fully authorised
to act by Internet, that agent can also verify a subcontractor for
their client and file returns on-line.
Once an agent starts filing over the Internet, afterwards they will be expected to continue filing on-line. Therefore, the agent will not receive any further paper monthly returns.
Where an agent is fully authorised to act by Internet, and his client is both a subcontractor and a contractor, the agent is not authorised to act for the customer as both subcontractor and contractor. The agent can only act for the scheme that they are specifically attached to.
Where an agent who is fully authorised to act by Internet, no longer wishes to use the “e” channel, they will need to go to the HMRC website to de-register from the service. Once this is done an “e” message is sent to CIS which automatically updates, and converts the agent to acting by paper only.
An Internet only agent has limited authority and is authorised
using the ‘Government Gateway’. The agent can use the
e-channel to carry out CIS business for the scheme, but will not
receive any output including the monthly return. However, on
receipt of a written authority from the customer (or through a
message from the e-channel) Internet only agents can be upgraded to
fully authorised Internet Agents. As such, they will then be able
to receive scheme output.
Where an Internet only agent, no longer wishes to use the “e” channel, they will need to go to the HMRC website to de-register from the service. Once this is done an “e” message is sent to CIS which automatically updates, and removes the agent’s authority to act completely. This is done because the agent has no authority to act for the client other than in an Internet only capacity.