CISR - Recent changes to this guidance
Below are details of the amendments that were published on 07 October 2008 (see update index for all updates).
| Section | Details of update |
| CISR43130 | Instruction amended to include a reference to the Scheduled review for Joint Ventures |
| CISR46060 | Clarification regarding the Compliance Test and late or outstanding Corporation Tax returns |
| CISR46080 | Clarification regarding the Compliance Test and late or outstanding Corporation Tax returns |
| CISR46110 | Clarification of text regarding close companies |
| CISR48020 | Instruction expanded to say that all Compliance failures may be brought within any appeal hearing and not just those listed on the CIS308. Also that where any appeal is made against the failure of the Compliance Test at the Scheduled Review you may also take action to check that the Turnover Test is also passed. |
| CISR49060 | This is a new instruction setting out the procedure when reviewing at Scheduled review the tax treatment of a Joint Venture |
| CISR65010 | Instruction clarified to confirm that late Contractor Return penalties also apply to ‘Nil’ Contractor returns |
| CISR65020 | Instruction clarified to confirm that late Contractor Return penalties also apply to ‘Nil’ Contractor returns |
| CISR65040 | Instruction clarified to confirm that late Contractor Return penalties also apply to ‘Nil’ Contractor returns |
| CISR97070 | This instruction has been amended to show the new address for the CIS Registration Team |
| CISR97080 | This is a new instruction which includes the address of the new CIS Centre in Newry |
