CISR51110 - Verify subcontractor: overview: verification where scheme shown as inactive
| CISR Reference | Topic |
|---|---|
| CISR51600 | Action guide contents |
Inactive schemes
Where you attempt to verify a subcontractor against a scheme reference that iscurrently shown as 바카라 사이트˜Inactive on CIS바카라 사이트™ you will receive a warning/error message.The CIS contractor record being marked as 바카라 사이트˜inactive바카라 사이트™ means that HMRC are not expecting thecontractor to file CIS monthly returns, as the contractor has advised that they have nosubcontractors at present. It has no bearing on what information is shown for thecontractor on the Employers Business Service (EBS) record for the contractor. Before youcan proceed further to verify, you will need to confirm with the contractor /caller thatthe scheme details are correct and that they wish to continue with the verificationprocess.
If the contractor wants to proceed it will be necessary for you to use the functionUpdate Registration Information바카라 사이트™ in order to enter an 바카라 사이트˜Inactivity바카라 사이트™ end date on therecord. The Action Guide on how to do this is at CISR67630.Once this has been done you will be able to continue with the verification process, thisaction will also result in CIS monthly returns (CIS300) once again being issued to thecontractor.
You will need to bear in mind that in the case where a contractor has multiple contractorschemes, and one of them is shown as 바카라 사이트˜Inactive바카라 사이트™, it is possible that this 바카라 사이트˜inactivity바카라 사이트™ isbecause that particular contractor scheme has been 바카라 사이트˜merged to바카라 사이트™ one of the remainingcontractor schemes. (See CISR51090 regarding contractor schemechanges).