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Contents

Official guidance
Construction Industry Scheme Reform Manual

CISR18000 · The Scheme: miscellaneous

  • CISR18600 · The Scheme: miscellaneous
  • CISR18010 · Introduction
  • CISR18020 · Folders CIS31/CIS91 and CIS32
  • CISR18030 · Source of taxpayer details on CIS system
  • CISR18040 · Concerns definition
  • CISR18050 · Local authorities and public bodies
  • CISR18060 · Changes in taxpayer type
  • CISR18070 · Subcontractors with no permanent address
  • CISR18080 · Non-resident subcontractors
  • CISR18090 · Notification of sole-trader's bankruptcy
  • CISR18100 · Bankruptcy cases involving partners
  • CISR18110 · Company liquidations
  • CISR18120 · Company receiverships
  • CISR18130 · Voluntary arrangements
  • CISR18140 · Applications from liquidators and receivers
  • CISR18150 · Bankruptcy and applications for gross status
  • CISR18160 · Payments to insolvency practitioners
  • CISR18170 · Cancellation of gross payment status - insolvency
  • CISR18180 · Retention of CIS paper records
  • CISR18190 · Customer enquiry referral
  1. The Scheme: miscellaneous: contents
  2. The Scheme: miscellaneous: folders CIS31/CIS91 and CIS32

CISR18020 | The Scheme: miscellaneous: folders CIS31/CIS91 and CIS32

From HM Revenue & Customs · Construction Industry Scheme Reform Manual

| CISR18600 | Action guide contents | |—————————————————————————————————–|———————–|

Digital Mail Service (DMS) post, such as CIS305 (which is scanned) is automatically retained for 3 years. Electronic submissions of CIS301’s, CIS302’s and CIS304’s submitted via are also retained on DMS and the same retention guidelines apply.

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