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).

SectionDetails of update
CISR42010Addition of text of how a Local Authority, Government Department or NHS Trust should Register for CIS.
CISR43060Additional text about Enquiry Centres using function ‘Record Contact’ to record the evidence supplied.
CISR43070Text on ‘Time to pay’ arrangements expanded, and a new paragraph added regarding Group Payment arrangements.
CISR43090New instruction added about System ‘Ad-Hoc’ Tax Treatment Qualification Test (TTQT) which is new functionality available from April 2008.
CISR43110Amendment of text made to the first paragraph under the sub heading ‘Partnership’.
CISR48070Text amended to confirm that the withdrawal of an appeal does not need to be made in writing
CISR48110This instruction has been removed completely and will not be replaced
CISR48700Additional text confirming that the subcontractor will not be notified of a change of tax treatment when function ‘Change TT’ is used.
CISR49020Expansion 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.
CISR49030Text 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
CISR49040Text 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
CISR51080Amendment to the text of the first two paragraphs under the heading ‘Changes in concern type’.
CISR61270This instruction has been here from CISR69010
CISR63050Text amended to include the new ‘Return Status’ of ‘Logged’
CISR63620Text amended to include the procedure when returns are handed in at the Enquiry Centre in sealed envelopes
CISR65070Additional text about the receipt of an appeal against a late filing penalty is not a reason in itself for setting a penalty inhibition.
CISR65110Text amended to confirm that the withdrawal of an appeal does not need to be made in writing
CISR66660Two new paragraphs inserted at the beginning of this Action Guide.
CISR72630Additional 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
CISR90040Additional text added under ‘Return periods’ describing the new sort facility available from April 2008.
CISR90050Additional text added under ‘Scheme Verifications window’ describing the new sort facility available from April 2008.
CISR90090New Instruction added about Contractor Scheme End of Year (EOY) Totals.
CISR90100New Instruction added about Contractor Scheme Compliance History
CISR90210Additional 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