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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): gross payment registration - compliance failures identified at compliance check

COG909155 | Supporting Guidance: employer compliance: guidance by subject: construction industry scheme (CIS): gross payment registration - compliance failures identified at compliance check

From HM Revenue & Customs · Compliance Operational Guidance

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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