CISR - Recent changes to this guidance
Below are details of the amendments that were published on 31
March 2008 (see
update index for all updates).
| Section | Details of update |
| CISR42010 | Addition of text of how a Local Authority, Government Department or NHS Trust should Register for CIS. |
| CISR43060 | Additional text about Enquiry Centres using function ‘Record Contact’ to record the evidence supplied. |
| CISR43070 | Text on ‘Time to pay’ arrangements expanded, and a new paragraph added regarding Group Payment arrangements. |
| CISR43090 | New instruction added about System ‘Ad-Hoc’ Tax Treatment Qualification Test (TTQT) which is new functionality available from April 2008. |
| CISR43110 | Amendment of text made to the first paragraph under the sub heading ‘Partnership’. |
| CISR48070 | Text amended to confirm that the withdrawal of an appeal does not need to be made in writing |
| CISR48110 | This instruction has been removed completely and will not be replaced |
| CISR48700 | Additional text confirming that the subcontractor will not be notified of a change of tax treatment when function ‘Change TT’ is used. |
| CISR49020 | Expansion of text to confirm that for a company subcontractor Scheduled Review will only look at the Compliance of the company itself and not the company Directors or Shareholders. Also confirmation that all the partners in a partnership will have the same review date for the Scheduled Review. |
| CISR49030 | Text amended to confirm that a contractor will receive a notification of change of Tax treatment where the subcontractor has been paid or verified within the last two years |
| CISR49040 | Text amended to confirm that a contractor will receive a notification of change of Tax treatment where the subcontractor has been paid or verified within the last two years |
| CISR51080 | Amendment to the text of the first two paragraphs under the heading ‘Changes in concern type’. |
| CISR61270 | This instruction has been here from CISR69010 |
| CISR63050 | Text amended to include the new ‘Return Status’ of ‘Logged’ |
| CISR63620 | Text amended to include the procedure when returns are handed in at the Enquiry Centre in sealed envelopes |
| CISR65070 | Additional text about the receipt of an appeal against a late filing penalty is not a reason in itself for setting a penalty inhibition. |
| CISR65110 | Text amended to confirm that the withdrawal of an appeal does not need to be made in writing |
| CISR66660 | Two new paragraphs inserted at the beginning of this Action Guide. |
| CISR72630 | Additional text confirming the procedure to be followed when making an ‘In-Year’ repayment to an individual or partner subcontractor, and confirming the position for any claim for an ‘In Year’ repayment to a company subcontractor |
| CISR90040 | Additional text added under ‘Return periods’ describing the new sort facility available from April 2008. |
| CISR90050 | Additional text added under ‘Scheme Verifications window’ describing the new sort facility available from April 2008. |
| CISR90090 | New Instruction added about Contractor Scheme End of Year (EOY) Totals. |
| CISR90100 | New Instruction added about Contractor Scheme Compliance History |
| CISR90210 | Additional text added under ‘Payments to subcontractors’ describing the new sort facility available from April 2008, and a new paragraph added about SA deduction comparison details |
