SAM40001 | Construction industry cases: construction industry cases: introduction

Procedures for handling cases that fall within the construction industry remain largely unchanged following the introduction of SA. Detailed instructions can be found in the instructions on subcontractors in the Construction Industry Scheme Reform (CISR) manual.

There are, however, three areas in which special attention is required

• Responsibility for construction industry matters

• 5 digit reference number for use in correspondence with the National Insurance Contributions Office (NICO)

• In-year repayments to subcontractors