CISR - Recent changes to this guidance


Below are details of the amendments that were published on 1 April 2009 (see the update index for all updates)


SectionDetails of update
CISR12040The guidance has been expanded to confirm that an ALMO will not stand as a subcontractor in relation to the management agreement it has with the Local Authority.
CISR12130The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009.
CISR14060The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009.
CISR14200The guidance has been expanded to include aspects of routine landscaping that can come within CIS
CISR14620The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009.
CISR16120The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009.
CISR17030The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009.
CISR17100The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009.
CISR17140The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009.
CISR17260The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009.
CISR42010The guidance has been altered to confirm that currently it is not possible to register for CIS for net payment or gross payment over the Internet
CISR42030The guidance has been altered to confirm that currently it is not possible to register for CIS for net payment or gross payment over the Internet
CISR42050The guidance has been altered to confirm that currently it is not possible to register for CIS for net payment or gross payment over the Internet
CISR42060The guidance has been altered to confirm that currently it is not possible to register for CIS for net payment or gross payment over the Internet
CISR42070The guidance has been altered to confirm that currently it is not possible to register for CIS for net payment or gross payment over the Internet
CISR43040The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009.
CISR43070The guidance has been expanded to include claims to cash flow difficulties where a payment(s) have been made late after 1st June 2008
CISR43100The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009.
CISR43630The guidance has been expanded to include the CIS roles you use when changing the tax treatment from net to gross following an incorrect TTQT result
CISR43660The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009.
CISR44040The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009.
CISR44670The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009.
CISR48010The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009.
CISR48020The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009.
CISR48030The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009.
CISR48040The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009.
CISR48050The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009.
CISR48060The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009.
CISR48070The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009.
CISR48080The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009.
CISR48090The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009.
CISR48100The guidance has been expanded to include claims to cash flow difficulties where a payment(s) have been made late after 1st June 2008
CISR48120The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009.
CISR48130The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009.
CISR48140The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009.
CISR48150The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009.
CISR48160The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009.
CISR48170The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009.
CISR48180The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009.
CISR48610The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009.
CISR48620The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009.
CISR48630The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009.
CISR48640The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009.
CISR48650This guidance has been moved from CISR48680 and has been altered to take into account Tribunal Reform effective from 1st April 2009.
CISR48660This guidance has been moved from CISR48650 and has been altered to take into account Tribunal Reform effective from 1st April 2009.
CISR48670The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009.
CISR48680This guidance has been moved from CISR48660 and has been altered to take into account Tribunal Reform effective from 1st April 2009.
CISR48690This is new guidance that describes the actions to take where a subcontractor takes up the offer of an internal review.
CISR48700This guidance has been moved from CISR48690 and has been altered to take into account Tribunal Reform effective from 1st April 2009.
CISR48720This guidance has been moved from CISR48710 and has been altered to take into account Tribunal Reform effective from 1st April 2009.
CISR51060The guidance has been amplified regarding payments made to a subcontractor prior to their registration for CIS
CISR63010The guidance now includes confirmation that where a CIS monthly return(s) is handed in at an Enquiry Centre by a contractor or agent that HMRC staff will not give a receipt for the return(s)
CISR63030The guidance has been expanded to include precise details of the process at Netherton from receipt of the monthly return(s) from Royal Mail to the scanning of the forms, this may be useful for all staff who are handling appeals against monthly return penalties
CISR64020The guidance has been expanded to include precise details of the process at Netherton from receipt of the monthly return(s) from Royal Mail to the scanning of the forms, this may be useful for all staff who are handling appeals against monthly return penalties
CISR64040The guidance has been altered to reflect the new text included on output forms CIS323B, CIS323K and CIS323L
CISR65010The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009.
CISR65030The guidance has now been amended to read in the past tense
CISR65080The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009.
CISR65090The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009.
CISR65100The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009.
CISR65110The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009.
CISR65120The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009.
CISR65130The guidance has been amended to include the procedure where the penalty has been paid but is later partly reduced or reduced to Nil.
CISR65150This is new guidance on the procedure to follow where a company contractor has ceased trading and there are CIS monthly returns outstanding.
CISR65610The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009.
CISR65620The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009.
CISR65630The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009.
CISR65670The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009.
CISR65680The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009.
CISR65690This is new guidance on the procedure to follow where a company contractor has ceased trading and there are CIS monthly returns outstanding.
CISR67610The guidance has been expanded to include where in CISR to find details of the periods of Inactivity that the contractor has requested
CISR68010The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009.
CISR68610The guidance has been expanded to include precise details of the process at Netherton from receipt of the monthly return(s) from Royal Mail to the scanning of the forms, this may be useful for all staff who are handling appeals against monthly return penalties
CISR72110The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009.
CISR72130The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009.
CISR72660The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009.
CISR74060The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009.
CISR81020The guidance has been expanded to include claims to cash flow difficulties where a payment(s) have been made late after 1st June 2008
CISR82070The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009.
CISR82080The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009.
CISR82090The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009.
CISR82100The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009.
CISR82620The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009.
CISR83040The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009.
CISR90070The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009.
CISR90240The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009.
CISR95640The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009.
CISR96010The guidance has been altered to take into account Tribunal Reform effective from 1st April 2009.
CISR96020A new version of form CIS308 is now displayed here reflecting new wording on the form to take into account Tribunal Reform effective from 1st April 2009.
CISR96020The factsheets CIS341 to CIS349 are no longer available to the public, but have left here for reference purposes for HMRC staff.