Updates: Construction Industry Scheme Reform Manual
2025
Compliance: Regulation 9(5) directions: Direction under 鈥楥ondition A鈥� at Regulation 9(3)
As directed by ISBC we have been asked to remove reference to 'Collector of Taxes' and to use the more up-to-date 'Officer of Revenue and Customs'.
Compliance: Regulation 9(5) directions: Inspectors authorised as collectors
As directed by ISBC we have been asked to remove reference to 'Collector of Taxes' and to use the more up-to-date 'Officer of Revenue and Customs'.
Compliance: Regulation 9(5) directions: Direction under 鈥楥ondition B鈥� at Regulation 9(4)
As directed by ISBC we have been asked to remove reference to 'Collector of Taxes' and to use the more up-to-date 'Officer of Revenue and Customs'.
Capital letter for Officer.
Deductions: credit and repayment: disputes between contractor and subcontractor
As directed by CS&TD Individuals Policy/Technical we have been asked to remove reference to 'CIS Advisory Team' and to use the more up-to-date 'CIS Functional Lead Team'.
Who to contact for more information: Operational Excellence Team
As directed by CS&TD Individuals Policy/Technical we have been asked to remove reference to 'CIS Advisory Team' and to use the more up-to-date Operational Excellence Inbox.
Who to contact for more information: CIS Business helpdesk
BHD advised that initial queries should be sent to the OE Mailbox before BHD get involved.
Compliance: Regulation 13 determinations: appeals
As directed by CS&TD Individuals Policy/Technical we have been asked to remove reference to 'CIS Advisory Team' and to use the more up-to-date CIS Functional Lead Team.
As directed by CS&TD Individuals Policy/Technical we have been asked to remove reference to 'CIS Advisory Team' and to use the more up-to-date CIS Functional Lead Team.
As directed by CS&TD Individuals Policy/Technical we have been asked to remove reference to 'CIS Advisory Team' and to use the more up-to-date CIS Functional Lead Team.
Register and maintain subcontractor: compliance test: twelve month qualifying period
As directed by CS&TD Individuals Policy/Technical we have been asked to remove reference to 'CIS Advisory Team' and to use the more up-to-date CIS Functional Lead Team.
Register and maintain subcontractor: scheduled review: explanation of scheduled review
As directed by CS&TD Individuals Policy/Technical we have been asked to remove reference to 'CIS Advisory Team' and to use the more up-to-date CIS Functional Lead Team.
Register and maintain subcontractor: turnover test: preliminary check
As directed by CS&TD Individuals Policy/Technical we have been asked to remove reference to 'CIS Advisory Team' and to use the more up-to-date CIS Functional Lead Team.
Register and maintain subcontractor: compliance test: timely compliance
As directed by CS&TD Individuals Policy/Technical we have been asked to remove reference to 'CIS Advisory Team' and to use the more up-to-date CIS Functional Lead Team.
As directed by CS&TD Individuals Policy/Technical we have been asked to remove reference to 'CIS Advisory Team' and to use the more up-to-date CIS Functional Lead Team.
As directed by CS&TD Individuals Policy/Technical we have been asked to remove reference to 'CIS Advisory Team' and to use the more up-to-date CIS Functional Lead Team.
Register and maintain subcontractor: turnover test: checking gross turnover
As directed by CS&TD Individuals Policy/Technical we have been asked to remove reference to 'CIS Advisory Team' and to use the more up-to-date CIS Functional Lead Team.
Register and maintain subcontractor: turnover test: checking number of partners / relevant persons
As directed by CS&TD Individuals Policy/Technical we have been asked to remove reference to 'CIS Advisory Team' and to use the more up-to-date CIS Functional Lead Team.
The Scheme: payments: small payments arrangement - examination of applications
As directed by CS&TD Individuals Policy/Technical we have been asked to remove reference to 'CIS Advisory Team' and to use the more up-to-date CIS Functional Lead Team.
Deductions: credit and repayment: subcontractor / contractor disputes over deductions
As directed by CS&TD Individuals Policy/Technical we have been asked to remove reference to 'CIS Advisory Team' and to use the more up-to-date CIS Functional Lead Team.
As directed by CS&TD Individuals Policy/Technical we have been asked to remove reference to 'CIS Advisory Team' and to use the more up-to-date CIS Functional Lead Team.
As directed by CS&TD Individuals Policy/Technical we have been asked to remove reference to 'CIS Advisory Team' and to use the more up-to-date CIS Functional Lead Team.
Register and maintain subcontractor: turnover test: penalties
As directed by CS&TD Individuals Policy/Technical we have been asked to remove reference to 'CIS Advisory Team' and to use the more up-to-date CIS Functional Lead Team.
Register and maintain subcontractor: turnover test: checking number of partners / relevant persons
As directed by CS&TD Individuals Policy/Technical we have been asked to remove reference to 'CIS Advisory Team' and to use the more up-to-date CIS Functional Lead Team.
As directed by CS&TD Individuals Policy/Technical we have been asked to remove reference to 'CIS Advisory Team' and to use the more up-to-date CIS Functional Lead Team.
As directed by CS&TD Individuals Policy/Technical we have been asked to remove reference to 'CIS Advisory Team' and to use the more up-to-date CIS Functional Lead Team.
Worklists: Action Guides: Process Subcontractor Details exceptions
As directed by CS&TD Individuals Policy/Technical we have been asked to remove reference to 'CIS Advisory Team' and to use the more up-to-date CIS Functional Lead Team.
Compliance: Regulation 13 determinations: Raise determination
ISBC recommended removal of Processing Offices, as no longer relevant.
Compliance: Regulation 9(5) directions: Introduction
As directed by ISBC we have been asked to remove reference to 'Collector of Taxes' and to use the more up-to-date 'Officer of Revenue and Customs'.
Register and maintain subcontractor: the registration process: introduction
Department for Work and Pensions (DWP) tel number in last paragraph updated
Register and maintain subcontractor: the registration process: identity checks
Department for Work and Pensions (DWP) tel number updated
Register and maintain subcontractor: the registration process: NINO
Department for Work and Pensions (DWP) tel number updated
View Customer and Record Contact: action guide contents
Archive contents page as listed only one page (CISR90610) which has been listed directly on the CISR90000 contents
Compliance: Regulation 13 determinations: Introduction
The link to the insolvency contacts app that was previously added resulted in an error 404. After discussions with the manuals team this is probably because its a Power App/incompatible - therefore as internal use only - link left out.
The Scheme: construction operations: Payments made by landlord to tenant payments 鈥� Overview
Further detailed explanation of regulation provided.
The Scheme: construction operations: Payments made by landlord to tenant 鈥� Regulation 20A
Further detailed explanation of regulation provided.
The Scheme: appendix to Regulation 20A
Further detailed examples for regulation provided.
The Scheme: miscellaneous: company receiverships
Reference to the insolvency manual deleted as it no longer exists.
The Scheme: secondary legislation: regulation 56
Statutory parental bereavement pay and statutory neonatal care pay added to the existing statutory payments listed.
Compliance: Regulation 9(5) directions: Direction under 鈥楥ondition A鈥� at Regulation 9(3)
update to reflect CoA decision
Compliance: Regulation 9(5) directions: co-ordination with Regulation 13(2) determinations
Updated following CoA
Compliance: Regulation 9(5) directions: Direction under 鈥楥ondition B鈥� at Regulation 9(4)
Update following CoA
Compliance: Regulation 9(5) directions: Developments after refusals
Update following CoA
The Scheme: secondary legislation: regulation 13
Updated following CoA
Who to contact for more information: CIS Business helpdesk
Updated internal mailbox details
2024
Who to contact for more information: Business, Tax and Customs
The webpage is out-of-date of which the address given is for non-resident limited companies wanting to register. As such, there is no requirement for a contact address for Business, Tax and Customs.
Compliance: Regulation 9(5) directions: Direction under 鈥楥ondition B鈥� at Regulation 9(4)
Banner message inserted following Beech decision
The Register: operational guidance - the registration process
Added pages ECSH44382, ECSH44383, ECSH44385, ECSH44390, ECSH44395
Compliance: Regulation 9(5) directions: co-ordination with Regulation 13(2) determinations
banner message added following Beech decision
Compliance: Regulation 9(5) directions: Developments after refusals
Banner added following Beech decision
Compliance: Regulation 9(5) directions: Direction under 鈥楥ondition A鈥� at Regulation 9(3)
banner added following Beech decision
The Scheme: secondary legislation: regulation 13
Banner message to be inserted.
Compliance: Regulation 13 determinations: raise determination
Updated page after advice from ISBC following added 'OR you have made deductions from payments made to subcontractors but failed to pay the deductions over to HMRC'.
Compliance: Regulation 13 determinations: Introduction
Small change requested by (ISBC). 'Or a contractor has made deductions but failed to pay them over to HMRC' added to page
2023
Compliance: Regulation 9(5) directions: Direction under 鈥楥ondition B鈥� at Regulation 9(4)
Inclusion of chargeable penalties
The Scheme: payments: small payments arrangement - examination of application
Page archived
The Scheme: payments: contents
Links to CISR12600 and CISR15610 archived
2022
View Customer and Record Contact: Subcontractor Payment Details
Under the 'If you require CIS statements additional wording added to cover if they have a Making Tax Digital account.
Deductions: SA subcontractors: claims for in-year repayment
Amendment to add a line into 'Checking of deductions made' and 'Payment and deduction statements' to cover viewing the information on CISR and on the HIB.
Deductions: credit and repayment: payment and deduction statement
Additional wording added to the Duplicate payment and deduction statements and Checking payment and deduction statements to cover viewing the information in CISR and on the HIB.
Who to contact for more information: CIS Subcontractor Registration Team, Washington
Page archived
Who to contact for more information: contents
Links to CISR97060 archived,
Who to contact for more information: CIS Centre, Cardiff
Page archived.
Who to contact for more information: contents
Links to CISR97080 archived
Who to contact for more information: CIS Business helpdesk
Reference to telephone number removed as no longer in use and page redacted as for internal use only.
Who to contact for more information: CIS Processing Centre
Page archived.
Who to contact for more information: contents
Links to CISR97050 archived.
Construction Industry Scheme Reform: recent changes
Page archived 鈥� Old legacy update page no longer required
Construction Industry Scheme Reform: recent changes
Page archived 鈥� Old legacy update page no longer required
Construction Industry Scheme Reform: recent changes
Page archived 鈥� Old legacy update page no longer required
Page archived 鈥� Old legacy update page no longer required
Construction Industry Scheme Reform: recent changes
Page archived 鈥� Old legacy update page no longer required
Construction Industry Scheme Reform: recent changes
Page archived 鈥� Old legacy update page no longer required
Construction Industry Scheme Reform: recent changes
Page archived 鈥� Old legacy update page no longer required
Construction Industry Scheme Reform: recent changes
Page archived 鈥� Old legacy update page no longer required
Construction Industry Scheme Reform Manual: recent changes
Page archived 鈥� Old legacy update page no longer required
Construction Industry Scheme Reform Manual: recent changes
Page archived 鈥� Old legacy update page no longer required
Construction Industry Scheme Reform Manual: recent changes
Page archived 鈥� Old legacy update page no longer required
Construction Industry Scheme Reform Manual: recent changes
Page archived 鈥� Old legacy update page no longer required
Construction Industry Scheme Reform Manual: recent changes
Page archived 鈥� Old legacy update page no longer required
Construction Industry Scheme Reform Manual: recent changes
Page archived 鈥� Old legacy update page no longer required
Construction Industry Scheme Reform Manual: recent changes
Page archived 鈥� Old legacy update page no longer required
Construction Industry Scheme Reform Manual: recent changes
Page archived 鈥� Old legacy update page no longer required
Construction Industry Scheme Reform Manual: recent changes
Page archived 鈥� Old legacy update page no longer required
Construction Industry Scheme Reform Manual: recent changes
Page archived 鈥� Old legacy update page no longer required
Page archived 鈥� Old legacy update page no longer required
Construction Industry Scheme Reform Manual: recent changes
Page archived 鈥� Old legacy update page no longer required
Construction Industry Scheme Reform Manual: recent changes
Page archived 鈥� Old legacy update page no longer required
Construction Industry Scheme Reform Manual: recent changes
Page archived 鈥� Old legacy update page no longer required
Construction Industry Scheme Reform Manual: recent changes
Page archived 鈥� Old legacy update page no longer required
Construction Industry Scheme Reform Manual: recent changes
Page archived 鈥� Old legacy update page no longer required
Construction Industry Scheme Reform Manual: recent changes
Page archived 鈥� Old legacy update page no longer required
Construction Industry Scheme Reform: recent changes
Page archived 鈥� Old legacy update page no longer required
Construction Industry Scheme Reform: recent changes
Page archived 鈥� Old legacy update page no longer required
Construction Industry Scheme Reform: recent changes
Page archived 鈥� Old legacy update page no longer required
Construction Industry Scheme Reform: recent changes
Page archived 鈥� Old legacy update page no longer required
Construction Industry Scheme Reform: recent changes
Page archived 鈥� Old legacy update page no longer required
Construction Industry Scheme Reform: update index
Page archived 鈥� Old legacy update page no longer required.
2021
The Scheme: contractors: 鈥榙eemed鈥� contractors
Threshold limits amended due to new legislation
The Scheme: payments: expenditure by certain businesses on their own property - 'own-build'
Legislation threshold change
Register and maintain subcontractor: turnover test: penalties for false figures
Spacing repair
New legislation
The Scheme: payments: materials
Legislative change
The Scheme: contractors: applying the statutory test for 鈥榙eemed鈥� contractor鈥� status
Legislative
Page archived.
The Scheme: contractors: ending of 鈥榙eemed鈥� contractor status
Legislative change
The Scheme: contractors: 鈥榙eemed鈥� contractors
Legislative change
2019
The Scheme: contractors: contents
2 new pages added
To add the new page to the contents page for the section that it belongs to.
The Scheme: construction operations: contents
Updating contents with new page
2018
The Scheme: secondary legislation: contents
New Page 17235