Skip to content
Solved
SearchBrowse
Sign in

Contents

Official guidance
Compliance Operational Guidance

COG909000 · Supporting guidance: employer compliance guidance by subject: Construction Industry Scheme - CIS caseworker actions

  • COG909030 · Supporting Guidance: employer compliance: guidance by subject: construction industry scheme (CIS): scope of the schemes
  • COG909035 · Supporting Guidance: employer compliance: guidance by subject: construction industry scheme (CIS): contractor makes voluntary disclosure of non-operation of scheme
  • COG909040 · Supporting Guidance: employer compliance: guidance by subject: construction industry scheme (CIS): what is a contractor / what is a subcontractor?
  • COG909050 · Supporting Guidance: employer compliance: guidance by subject: construction industry scheme (CIS): deemed contractors
  • COG909060 · Supporting Guidance: employer compliance: guidance by subject: construction industry scheme (CIS): role of the construction industry review caseworker (CI caseworker)
  • COG909070 · Supporting Guidance: employer compliance: guidance by subject: construction industry scheme (CIS): role of the processing centre - Netherton
  • COG909080 · Supporting Guidance: employer compliance: guidance by subject: construction industry scheme (CIS): role of the processing centre - CIS Centre, Newry, N. Ireland
  • COG909090 · Supporting Guidance: employer compliance: guidance by subject: construction industry scheme (CIS): role of functional lead team (CIS technical support)
  • COG909100 · Supporting Guidance: employer compliance: guidance by subject: construction industry scheme (CIS): liaison
  • COG909110 · Supporting Guidance: employer compliance: guidance by subject: construction industry scheme (CIS): IT systems
  • COG909120 · Supporting guidance: employer compliance guidance by subject: Construction Industry Scheme (CIS): tools to support CI caseworkers
  • COG909130 · Supporting Guidance: employer compliance: guidance by subject: construction industry scheme (CIS): walk through tests
  • COG909140 · Supporting Guidance: employer compliance: guidance by subject: construction industry scheme (CIS): following the risk
  • COG909145 · Supporting Guidance: employer compliance: guidance by subject: construction industry scheme (CIS): gross payment registration - compliance test for subcontractor
  • COG909150 · Supporting Guidance: employer compliance: guidance by subject: construction industry scheme (CIS): gross payment registration - action prior to the compliance check
  • COG909155 · Supporting Guidance: employer compliance: guidance by subject: construction industry scheme (CIS): gross payment registration - compliance failures identified at compliance check
  • COG909020 · Supporting Guidance: employer compliance: guidance by subject: construction industry scheme (CIS): introduction
  • COG909160 · Supporting Guidance: employer compliance: guidance by subject: construction industry scheme (CIS): gross payment registration - referral to functional lead team for withdrawal authorisation
  • COG909165 · Supporting Guidance: employer compliance: guidance by subject: construction industry scheme (CIS): status
  • COG909170 · Supporting Guidance: employer compliance: guidance by subject: construction industry scheme (CIS): foreign workers
  • COG909175 · Supporting Guidance: employer compliance: guidance by subject: construction industry scheme (CIS): identify fraud
  • COG909180 · Supporting Guidance: employer compliance: guidance by subject: construction industry scheme (CIS): fraud suspected
  • COG909190 · Supporting Guidance: employer compliance: guidance by subject: construction industry scheme (CIS): materials
  • COG909200 · Supporting Guidance: employer compliance: guidance by subject: construction industry scheme (CIS): how the contractor should treat under deductions
  • COG909210 · Supporting Guidance: employer compliance: guidance by subject: construction industry scheme (CIS): deductions not suffered by the subcontractor
  • COG909220 · Supporting Guidance: employer compliance: guidance by subject: construction industry scheme (CIS): payments 'grossed up' by the contractor
  • COG909230 · Supporting Guidance: employer compliance: guidance by subject: construction industry scheme (CIS): subcontractor claiming credit for deductions suffered
  • COG909235 · Supporting Guidance: employer compliance: guidance by subject: construction industry scheme (CIS): establishing the validity of CIS deductions suffered claimed by subcontractor
  • COG909240 · Supporting Guidance: employer compliance: guidance by subject: construction industry scheme (CIS): extending the review
  • COG909250 · Supporting Guidance: employer compliance: guidance by subject: construction industry scheme (CIS): Value Added Tax (VAT)
  • COG909260 · Supporting Guidance: employer compliance: guidance by subject: construction industry scheme (CIS): construction industry training board (CITB) levy
  • COG909270 · Supporting Guidance: employer compliance: guidance by subject: construction industry scheme (CIS): payments to a third party
  • COG909280 · Supporting Guidance: employer compliance: guidance by subject: construction industry scheme (CIS): third party information - HUMINT
  • COG909290 · Supporting Guidance: employer compliance: guidance by subject: construction industry scheme (CIS): construction industry tax deduction scheme (CITDS) - background
  • COG909300 · Supporting Guidance: employer compliance: guidance by subject: construction industry scheme (CIS): CIS until 5 April 2007 - background
  • COG909310 · Supporting Guidance: employer compliance: guidance by subject: construction industry scheme (CIS): transitional period - background
  • COG909320 · Supporting Guidance: employer compliance: guidance by subject: construction industry scheme (CIS): CIS from 6 April 2007 - background
  • COG909330 · Supporting Guidance: employer compliance: guidance by subject: construction industry scheme (CIS): new schemes - previously pseudo schemes
  • COG909340 · Supporting Guidance: employer compliance: guidance by subject: construction industry scheme (CIS): advice given - follow up action to take
  • COG909350 · Supporting Guidance: employer compliance: guidance by subject: construction industry scheme (CIS): penalties - overview
  • COG909360 · Supporting Guidance: employer compliance: guidance by subject: construction industry scheme (CIS): regulation 9 directions - background
  • COG909365 · Supporting Guidance: employer compliance: guidance by subject: construction industry scheme (CIS): regulation 9(5) directions - impact of directions under regulation 9 on penalties
  • COG909370 · Supporting Guidance: employer compliance: guidance by subject: construction industry scheme (CIS): regulation 9(5) directions - claims under regulation 9(3) - action to be taken
  • COG909380 · Supporting Guidance: employer compliance: guidance by subject: construction industry scheme (CIS): regulation 9(4) directions - action to be taken
  • COG909390 · Supporting Guidance: employer compliance: guidance by subject: construction industry scheme (CIS): regulation 13 income tax (construction industry scheme) regulations 2005 - background
  • COG909400 · Supporting Guidance: employer compliance: guidance by subject: construction industry scheme (CIS): regulation 13 income tax (construction industry scheme) regulations 2005 - process
  1. Supporting guidance: employer compliance guidance by subject: Construction Industry Scheme - CIS caseworker actions: contents
  2. Supporting guidance: employer compliance guidance by subject: Construction Industry Scheme (CIS): tools to support CI caseworkers

COG909120 | Supporting guidance: employer compliance guidance by subject: Construction Industry Scheme (CIS): tools to support CI caseworkers

From HM Revenue & Customs · Compliance Operational Guidance

This guidance has moved to the Customer Compliance Guidance Hub.

To access the guidance, please go to the Hub and select your business area. You’ll find the guidance you need in the Employer Duties tile. Select the background information tab and then Compliance operational guidance from the drop-down tab. This page is included in ‘Construction Industry Scheme - CIS caseworker actions’.

For help accessing and navigating the Hub, please see our e-learning product on Kallidus: 0018424 ‘How to access and use guidance’.

PreviousNext
PrivacyTerms