Recent updates to the Construction Industry Scheme Reform Manual
Below are details of the amendments that were published on 19 November 2009 (see the update index for all updates).
|
Section |
Details of update |
|
CISR14070 |
The text has been amended to show that the territorial limit extends 12 nautical miles |
|
CISR14080 |
The text has been expanded to illustrate what artistic works would be considered to be construction operations and which would not |
|
CISR14090 |
The text has been expanded considerably to illustrate where the installation or repair of building service systems would be considered to be construction operations and when they would not |
|
CISR14100 |
The text has been expanded to confirm that the erection of portacabins on a construction site will be caught by CIS. A new section has also been added about the installation of chair lifts and stair lifts and their treatment in CIS. |
|
CISR14110 |
The text has been amended to clarify what forms of cleaning are treated as being ‘construction operations’. |
|
CISR14130 |
The text has been amended to confirm that the installation of computer or telephone networks in isolation will not fall within CIS |
|
CISR14160 |
The text has been amended to confirm that the installation of fire protection systems will be within CIS |
|
CISR14170 |
The text has been amended to confirm that carpet fitting will not fall within CIS unless it is part of a mixed contract |
|
CISR14190 |
The text has been expanded regarding industrial plant installed in buildings |
|
CISR14200 |
The text has been expanded regarding landscaping operations that do not fall within CIS |
|
CISR14210 |
The text has been expanded regarding locksmiths operations that do not fall within CIS |
|
CISR14220 |
The text has been expanded regarding the delivery of ready mixed concrete to a construction site and what operations here are included and excluded from CIS. |
|
CISR14230 |
The text has been expanded regarding the landscaping of mine areas following demolition of surface works |
|
CISR14240 |
The list under ‘Integral operations’ and ‘finishing operations’ has been expanded. |
|
CISR14250 |
A new paragraph has been added regarding ‘Off-site’ work |
|
CISR14260 |
The text has been expanded to confirm the treatment of plant purchased under a hire purchase agreement |
|
CISR14300 |
The text has been expanded to include another operation that is excluded from CIS |
|
CISR18620 |
The text has been expanded to confirm that where a company that acts as a contractor goes into liquidation and there are outstanding monthly returns, the CIS Centre at Newry should take further action. |
|
CISR31050 |
The sections of text on updating the contractor scheme has been moved to CISR31060 |
|
CISR31060 |
The sections of text on updating the contractor scheme has been moved from CISR31050 |
|
CISR41070 |
The text has been expanded to identify the actions to be taken at the CIS Centre Newry where you are notified that a subcontractor has permanently ceased to trade within the construction industry. |
|
CISR42010 |
The text has been amended to take into account the revised process for customers registering for Self Assessment without a verifiable NINO |
|
CISR42050 |
The text has been amended to take into account the revised process for customers registering for Self Assessment without a verifiable NINO |
|
CISR42060 |
The text has been amended to take into account the revised process for customers registering for Self Assessment without a verifiable NINO |
|
CISR42130 |
The text has been amended to take into account the revised process for customers registering for Self Assessment without a verifiable NINO |
|
CISR42150 |
The text has been amended to take into account the revised process for customers registering for Self Assessment without a verifiable NINO |
|
CISR42160 |
The text has been amended to take into account the revised process for customers registering for Self Assessment without a verifiable NINO |
|
CISR42170 |
The text has been amended to take into account the revised process for customers registering for Self Assessment without a verifiable NINO |
|
CISR42190 |
The text has been amended so that the procedure described now applies equally to Limited Companies as well as to Individuals and Partners |
|
CISR42740 |
The text has been amended so that the procedure described now applies equally to Limited Companies as well as to Individuals and Partners |
|
CISR43070 |
The text has been amended to highlight that from 23/11/2009 late payment of Interest charges or outstanding interest charges for both Corporation Tax and Self Assessment will be ignored for the purposes of the Tax Treatment Qualification Test (TTQT). Text also amended to confirm that from 23/11/2009 late payments of PAYE at months 12 & 13 will also now not be taken into account for the automated TTQT, but can still be included in any Manual Compliance Test carried out. |
|
CISR43200 |
The text has been entirely re-written regarding companies acting as undisclosed agents. |
|
CISR46020 |
The text has been amended to highlight that from 23/11/2009 late payment of Interest charges or outstanding interest charges for both Corporation Tax and Self Assessment will be ignored for the purposes of the Tax Treatment Qualification Test. |
|
CISR46030 |
The text has been amended to highlight that from 23/11/2009 late payment of Interest charges or outstanding interest charges for both Corporation Tax and Self Assessment will be ignored for the purposes of the Tax Treatment Qualification Test. |
|
CISR46040 |
The text has been amended to highlight that from 23/11/2009 late payment of Interest charges or outstanding interest charges for both Corporation Tax and Self Assessment will be ignored for the purposes of the Tax Treatment Qualification Test. |
|
CISR46060 |
The text has been amended to highlight that from 23/11/2009 late payment of Interest charges or outstanding interest charges for both Corporation Tax and Self Assessment will be ignored for the purposes of the Tax Treatment Qualification Test. |
|
CISR46070 |
Insertion of new paragraph regarding subcontractors claiming cash-flow difficulties as a ‘reasonable excuse’ for obligations due after 1s t June 2008. |
|
CISR46080 |
The text has been amended to highlight that from 23/11/2009 late payment of Interest charges or outstanding interest charges for both Corporation Tax and Self Assessment will be ignored for the purposes of the Tax Treatment Qualification Test. |
|
CISR48030 |
The text has been expanded to confirm that gross tax treatment cannot be granted to the subcontractor until the Business, Turnover and Compliance tests are passed |
|
CISR48040 |
The text has been expanded to confirm that where the appellant has not stated the grounds for their tax treatment appeal, then the appeal should not be logged on to CIS, and the appellant asked to provide the grounds for their appeal. |
|
CISR48060 |
The text has been amended to confirm that CIS does not automatically issue an acknowledgement to the request to re-open a tax treatment appeal. |
|
CISR48180 |
The text has been amended on the procedure to be followed where either HMRC or the appellant asks for permission to appeal against the Tribunal decision, and the actions you should take on CIS. |
|
CISR48640 |
The text has been amended to confirm that CIS does not automatically issue an acknowledgement to the request to re-open a tax treatment appeal. |
|
CISR62180 |
The text has been amended to confirm that from 23/11/2009 the wording on the HMRC website for filing a monthly return over the Internet will change from ‘Month commencing 6t h’ to ‘Month ended 5t h’ |
|
CISR65080 |
The text has been amended to confirm that where the appellant has not provided any grounds for appeal, then the appeal should not be logged on CIS. |
|
CISR65090 |
The text has been amended to confirm that where the appellant has not provided any grounds for appeal, then the appeal should not be logged on CIS. |
|
CISR65690 |
The text has been amended to take into account the revised procedure at the CIS Centre Newry regarding obtaining contractor returns where the company is now Insolvent |
|
CISR66660 |
The text has been amended to provide further guidance on how to move a contractor return held on the incorrect scheme across to the correct contractor scheme. |
|
CISR82010 |
The text has been amended to include the full title of the Regulations under which Regulation 13 determinations are raised |
|
CISR95670 |
The text has been amended to include some other scenario’s of Process Subcontractor Exceptions on contractor returns being encountered at Newry, with guidance for staff in handling these. |
