伊人直播

| CISR43000 | Information contents | |鈥斺�斺�斺�斺�斺�斺�斺�斺�斺�斺�斺�斺�斺�斺�斺�斺�斺�斺�斺�斺�斺�斺�斺�斺�斺�斺�斺�斺�斺�斺�斺�斺�斺�搢鈥斺�斺�斺�斺�斺�斺��-|

Note; Before taking action to remove gross payment status from a subcontractor under FA04/s66(1) you must firstly consider whether the subcontractor may have had a 鈥榬easonable excuse鈥� for the failures identified (see CISR49030).

This action guide tells you how to change a subcontractor鈥檚 tax treatment from gross to net following an examination by HMRC, or where compliance failures have been identified for the subcontractor.

• From the [CIS Main Menu] select the relevant subcontractor registration.
• Then select 鈥楳anage TT鈥�.
• Request an 鈥業nformation only鈥� TTQT, this will identify any compliance failures up to the date of your request for change of tax treatment which may give you further support for the action you are about to take. You will not need to take this step, if you merely wish to change the tax treatment of the subcontractor, merely due to the cessation of the subcontractor鈥檚 trade (CISR41070 refers).
• From [Menu] select 鈥楥hange TT鈥�.
• This will take you to the 鈥楥hange Subcontractors Tax Treatment鈥� window and will show the current tax treatment at the top of the window
• Remember to update the 鈥渃ontact page鈥� with your name and PID number and the reason for the changes.

Under the title bar 鈥楥hange Tax treatment to Net鈥� there are two radio buttons, these are

Change to Net - Notice given

Change to Net - Immediate

The window automatically defaults to Change to Net - Notice given, and gives the subcontractor a 90 day notice period before their gross payment status is withdrawn.

However there are circumstances where you would wish to change their tax treatment to net immediately, for instance where there was evidence of fraud (see CISR43040). (This content has been withheld because of exemptions in the Freedom of Information Act 2000) You will then need to:

• Select 鈥楥hange to Net - Immediate鈥�

Whichever of the radio buttons is selected you will then need to use the drop down menu alongside 鈥楻eason for Change鈥� to make the selection that matches the circumstances of the particular case. The available options are:

1. Upheld appeal
2. False registration information
3. Auth - Processing manager
4. Auth - Compliance manager
5. Auth - Central Compliance
6. Auth - Civil Investigation

• Select [Change to Net]

The payment status for the subcontractor will now be changed to net with 90 days notice or effective immediately depending on which radio button has been selected, and the contractors that the subcontractor is associated with will be notified of the change of tax treatment by the issue of letters CIS316 (the 鈥榗ontact history鈥� note of the issue of the CIS316 will only appear on the contractor record, and will not appear on the 鈥榗ontact history鈥� for the subcontractor).

You must also manually write to the subcontractor telling them of the fact that their tax treatment is being changed from gross to net, the date from which the change will take effect, and the reasons why gross tax treatment is being withdrawn, as no output is automatically issued by CISR to the subcontractor following the use of function [Change TT].