SolvedCISRUPDATE090702 | Construction Industry Scheme Reform: recent changes
From HM Revenue & Customs · Construction Industry Scheme Reform Manual
Below are details of the amendments that were published on 2 July 2009 (see the update index for all updates).
| Section | Details of update |
| CISR42720 | The text has been altered detailing the new procedure for Individuals registering for CIS who are resident abroad, and for United Kingdom companies registering for CIS who have Directors and/or Shareholders who are resident abroad |
| CISR48050 | Text amplified regarding the issue of CIS316’s to contractors where an appeal is determined in favour of the subcontractor |
| CISR48170 | The text has been amended and expanded on the procedure to be followed where HMRC wishes to ask permission to appeal against a Tribunal decision. |
| CISR48700 | Text amplified to show the different final actions where an appeal is determined for a subcontractor applying for gross tax treatment for the first time, and also for a subcontractor who already held gross tax treatment |
| CISR95670 | Text amended to confirm that a CIS Referral stencil is not issued until the contractor has failed on three occasions to include the name and UTR of a subcontractor on the contractor monthly return |
| CISR96020 | The text of the MR3, PS1 and PS2 letters have been revised. New letters CTM1, CTM2, CTM3, FN1 and FN2 have been added |
| CISR97040 | The address and contact telephone numbers for Charity, Assets & Residence (CIS) has changed |
| CISR97080 | This is a new guidance which includes the address of the new CT CIS Centre in Newcastle |