CISR67610 | Monthly return: overview: inactivity: introduction

From HM Revenue & Customs · Construction Industry Scheme Reform Manual

| CISR67000 | Information contents | |—————————————————————————————————–|———————-|

CISR67010 should be examined before reading any further as it provides general information on the subject of temporary inactivity.

The following action guides cover particular scenarios:

What happens when inactivity is requested by return but the contractor’s monthly returns are not up to date (See CISR67620)
How an inactivity period is set and unset on a CIS record (See CISR67630)
How an inactive period is set when requested by telephone or in writing (See CISR67640)

If you wish to view periods of ‘Inactivity’ that the contractor has been granted, you can do this as follows, from the CIS Main Menu;

select the contractor scheme that you wish to view, and then
select ‘View Customer’
from the various tabs at the top of this window select ‘Inhibitions’
now select the tax year that you wish to view the ‘Inactivity’ periods for the contractor
under the column headed ‘ Inactive for period’ will be displayed any periods of ‘Inactivity’ the contractor may have had during that tax year

If you then wish to view further periods of ‘Inactivity’ falling in a different tax year;

Finally, when you wish to exit the function;

select the ‘Exit view’ button, and this will take you back to the CIS Main menu.