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Contents

Official guidance
Construction Industry Scheme Reform Manual

CISR42600 · Register and maintain subcontractor: the registration process

  • CISR42610 · Introduction
  • CISR42620 · Register sole trader for payment under deduction
  • CISR42630 · Register sole trader for gross payment
  • CISR42640 · Register partnership for payment under deduction
  • CISR42650 · Register partnership for gross payment
  • CISR42660 · Register company for payment under deduction
  • CISR42670 · Register company for gross payment
  • CISR42680 · Register trust for payment under deduction
  • CISR42690 · Register trust for gross payment
  • CISR42700 · Register unincorporated body for payment under deduction
  • CISR42710 · Register unincorporated body for gross payment
  • CISR42720 · Foreign Nationals/Concerns applying for gross payment status
  • CISR42730 · Joint concerns / ventures
  • CISR42740 · Register and maintain subcontractor: Registration of subcontractors by NICO or the CT CIS Centre Newcastle where payments have already been made to the subcontractor or company subcontractor within CIS
  • CISR42750 · Register and maintain subcontractor: Registration for CIS - problem cases
  1. Register and maintain subcontractor: the registration process: contents
  2. Register and maintain subcontractor: the registration process: introduction

CISR42610 | Register and maintain subcontractor: the registration process: introduction

From HM Revenue & Customs · Construction Industry Scheme Reform Manual

| CISR42000 | Information contents | |—————————————————————————————————–|———————-|

The following action guides takes you through the specific actions you need to take within CIS when processing an application by a subcontractor to register for either net or gross payment from any of the various subcontractor types you may come across.

The action guides are arranged so that the guide to process an application for net payment (payment under deduction) appears first, followed by an action guide to process an application for gross payment for each subcontractor type.

The guides take you through each of the computer actions required, and sometimes refer to each other, where for instance actions 1) to 10) are the same irrespective of whether a net or gross payment application is being examined from that particular subcontractor type. Where this happens a hyperlink has been inserted to allow ease of reference from one instruction to the other.

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