CISR - Recent changes to this guidance


Below are details of the amendments that were published on 10 November 2008 (see update index for all updates)


SectionDetails of update
CISR11060Reference in the instruction to the leaflet IR56 replaced with Factsheet ES/FS2
CISR11070Reference in the instruction to the leaflet IR56 replaced with Factsheet ES/FS2
CISR13010Reference in the instruction to the leaflet IR56 replaced with Factsheets ES/FS1 and ES/FS2
CISR19050Instruction clarified to confirm that a Scheme Specific Agent cannot be authorised to act for CIS using form 64-8.
CISR43070Text amended to introduce a de-minimus limit in respect of small payments of £99.99 or less either paid late or still outstanding.
CISR46010Text amended to include reference to SI2008/1282
CISR46040Text amplified regarding the Compliance Test and beneficial shareholders for a ‘close’ company.
CISR46060Text amended to introduce a de-minimus limit in respect of small payments of £99.99 or less either paid late or still outstanding.
CISR46080Text amended to introduce a de-minimus limit in respect of small payments of £99.99 or less either paid late or still outstanding.
CISR51010Text amended to remove the text on Unmatched verification and regarding the verification of deceased subcontractors
CISR51120New instruction created regarding Unmatched verifications
CISR51130This instruction has moved from CISR51120
CISR51140This instruction has moved from CISR51130
CISR67010Text amended to confirm that from 27th October 2008 CIS will now automatically set a 6 month period of Inactivity where requested, even if there are returns outstanding in respect of previous months.
CISR67620Text amended to confirm that from 27th October 2008 CIS will now automatically set a 6 month period of Inactivity where requested, even if there are returns outstanding in respect of previous months.