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CISR18620 | The Scheme: miscellaneous: company liquidations

From HM Revenue & Customs · Construction Industry Scheme Reform Manual

| CISR18000 | Information contents | |—————————————————————————————————–|———————-|

Company Liquidations

This action guide explains the steps you should take when you are notified that a company operating as a subcontractor and/or contractor within the Construction Industry Scheme has gone into liquidation.

  • Write to the liquidator asking them to confirm that trading has ceased.

  • Keep a copy of the letter in the CIS32 folder and put the file on BF for a response.

  • When you receive confirmation of cessation, notify the relevant COTAX office in writing of the liquidation details and the date of cessation of trading.

  • If there is no response to your letter by the BF date, advise the COTAX office for them to pursue the enquiry further.

Company acts as a Contractor

Where a company that acts as a contractor goes into Liquidation, and there are outstanding contractor monthly returns, the CIS Centre at Newcastle should also take the actions as outlined at CISR65200 and CISR65690.