CISR43610 - Register and maintain subcontractor: gross payment or payment under deduction: changing tax treatment from gross to net following compliance failures by the subcontractor

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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 바카라 사이트榬easonable excuse바카라 사이트� for the failures identified (see CISR49030).

This action guide tells you how to change a subcontractor바카라 사이트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 바카라 사이트楳anage TT바카라 사이트�.
  • Request an 바카라 사이트業nformation only바카라 사이트� 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 subcontractor바카라 사이트檚 trade (CISR41070 refers).
  • From [Menu] select 바카라 사이트楥hange TT바카라 사이트�.
  • This will take you to the 바카라 사이트楥hange Subcontractors Tax Treatment바카라 사이트� window and will show the current tax treatment at the top of the window
  • Remember to update the 바카라 사이트渃ontact page바카라 사이트� with your name and PID number and the reason for the changes.

Under the title bar 바카라 사이트楥hange Tax treatment to Net바카라 사이트� 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Change to Net - Notice given, and gives the subcontractor a 90 day notice period before their gross payment status is withdrawn.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 바카라 사이트楥hange to Net - Immediate바카라 사이트�

Whichever of the radio buttons is selected you will then need to use the drop down menu alongside 바카라 사이트楻eason for Change바카라 사이트� 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 바카라 사이트榗ontact history바카라 사이트� note of the issue of the CIS316 will only appear on the contractor record, and will not appear on the 바카라 사이트榗ontact history바카라 사이트� 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].