CISRUPDATE091112 | 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 12 November 2009 (see the update index for all updates).

Table shown as recovered text

Section Details of update CISR14070 The text has been amended to show that the territorial limit extends 12 nautical miles CISR14080 The text has been expanded to illustrate what artistic works would be considered to be construction operations and which would not CISR14090 The text has been expanded considerably to illustrate where the installation or repair of building service systems would be considered to be construction operations and when they would not CISR14100 The text has been expanded to confirm that the erection of portacabins on a construction site will be caught by CIS. A new section has also been added about the installation of chair lifts and stair lifts and their treatment in CIS. CISR14110 The text has been amended to clarify what forms of cleaning are treated as being ‘construction operations’. CISR14130 The text has been amended to confirm that the installation of computer or telephone networks in isolation will not fall within CIS CISR14160 The text has been amended to confirm that the installation of fire protection systems will be within CIS CISR14170 The text has been amended to confirm that carpet fitting will not fall within CIS unless it is part of a mixed contract CISR14190 The text has been expanded regarding industrial plant installed in buildings CISR14200 The text has been expanded regarding landscaping operations that do not fall within CIS CISR14210 The text has been expanded regarding locksmiths operations that do not fall within CIS CISR14220 The text has been expanded regarding the delivery of ready mixed concrete to a construction site and what operations here are included and excluded from CIS. CISR14230 The text has been expanded regarding the landscaping of mine areas following demolition of surface works CISR14240 The list under ‘Integral operations’ and ‘finishing operations’ has been expanded. CISR14250 A new paragraph has been added regarding ‘Off-site’ work CISR14260 The text has been expanded to confirm the treatment of plant purchased under a hire purchase agreement CISR14300 The text has been expanded to include another operation that is excluded from CIS CISR18620 The text has been expanded to confirm that where a company that acts as a contractor goes into liquidation and there are outstanding monthly returns, the CIS Centre at Newry should take further action. CISR31050 The sections of text on updating the contractor scheme has been moved to CISR31060 CISR31060 The sections of text on updating the contractor scheme has been moved from CISR31050 CISR41070 The text has been expanded to identify the actions to be taken at the CIS Centre Newry where you are notified that a subcontractor has permanently ceased to trade within the construction industry. CISR42010 The text has been amended to take into account the revised process for customers registering for Self Assessment without a verifiable NINO CISR42050 The text has been amended to take into account the revised process for customers registering for Self Assessment without a verifiable NINO CISR42060 The text has been amended to take into account the revised process for customers registering for Self Assessment without a verifiable NINO CISR42130 The text has been amended to take into account the revised process for customers registering for Self Assessment without a verifiable NINO CISR42150 The text has been amended to take into account the revised process for customers registering for Self Assessment without a verifiable NINO CISR42160 The text has been amended to take into account the revised process for customers registering for Self Assessment without a verifiable NINO CISR42170 The text has been amended to take into account the revised process for customers registering for Self Assessment without a verifiable NINO CISR42190 The text has been amended so that the procedure described now applies equally to Limited Companies as well as to Individuals and Partners CISR42740 The text has been amended so that the procedure described now applies equally to Limited Companies as well as to Individuals and Partners CISR43070 The text has been amended to highlight that from 23/11/2009 late payment of Interest charges or outstanding interest charges for both Corporation Tax and Self Assessment will be ignored for the purposes of the Tax Treatment Qualification Test (TTQT). Text also amended to confirm that from 23/11/2009 late payments of PAYE at months 12 & 13 will also now not be taken into account for the automated TTQT, but can still be included in any Manual Compliance Test carried out. CISR43200 The text has been entirely re-written regarding companies acting as undisclosed agents. CISR46020 The text has been amended to highlight that from 23/11/2009 late payment of Interest charges or outstanding interest charges for both Corporation Tax and Self Assessment will be ignored for the purposes of the Tax Treatment Qualification Test. CISR46030 The text has been amended to highlight that from 23/11/2009 late payment of Interest charges or outstanding interest charges for both Corporation Tax and Self Assessment will be ignored for the purposes of the Tax Treatment Qualification Test. CISR46040 The text has been amended to highlight that from 23/11/2009 late payment of Interest charges or outstanding interest charges for both Corporation Tax and Self Assessment will be ignored for the purposes of the Tax Treatment Qualification Test. CISR46060 The text has been amended to highlight that from 23/11/2009 late payment of Interest charges or outstanding interest charges for both Corporation Tax and Self Assessment will be ignored for the purposes of the Tax Treatment Qualification Test. CISR46070 Insertion of new paragraph regarding subcontractors claiming cash-flow difficulties as a ‘reasonable excuse’ for obligations due after 1 s t June 2008. CISR46080 The text has been amended to highlight that from 23/11/2009 late payment of Interest charges or outstanding interest charges for both Corporation Tax and Self Assessment will be ignored for the purposes of the Tax Treatment Qualification Test. CISR48030 The text has been expanded to confirm that gross tax treatment cannot be granted to the subcontractor until the Business, Turnover and Compliance tests are passed CISR48040 The text has been expanded to confirm that where the appellant has not stated the grounds for their tax treatment appeal, then the appeal should not be logged on to CIS, and the appellant asked to provide the grounds for their appeal. CISR48060 The text has been amended to confirm that CIS does not automatically issue an acknowledgement to the request to re-open a tax treatment appeal. CISR48180 The text has been amended on the procedure to be followed where either HMRC or the appellant asks for permission to appeal against the Tribunal decision, and the actions you should take on CIS. CISR48640 The text has been amended to confirm that CIS does not automatically issue an acknowledgement to the request to re-open a tax treatment appeal. CISR62180 The text has been amended to confirm that from 23/11/2009 the wording on the HMRC website for filing a monthly return over the Internet will change from ‘Month commencing 6 t h ’ to ‘Month ended 5 t h ’ CISR65080 The text has been amended to confirm that where the appellant has not provided any grounds for appeal, then the appeal should not be logged on CIS. CISR65090 The text has been amended to confirm that where the appellant has not provided any grounds for appeal, then the appeal should not be logged on CIS. CISR65690 The text has been amended to take into account the revised procedure at the CIS Centre Newry regarding obtaining contractor returns where the company is now Insolvent CISR66660 The text has been amended to provide further guidance on how to move a contractor return held on the incorrect scheme across to the correct contractor scheme. CISR82010 The text has been amended to include the full title of the Regulations under which Regulation 13 determinations are raised CISR95670 The text has been amended to include some other scenario’s of Process Subcontractor Exceptions on contractor returns being encountered at Newry, with guidance for staff in handling these.