Updates - Construction Industry Scheme Reform Manual - HMRC internal manual

2025

4 June 2025 published amendments

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

3 June 2025 published amendments

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.

24 April 2025 published amendments

The Scheme: construction operations: Payments made by landlord to tenant payments 바카라 사이트� Overview

Further detailed explanation of regulation provided.

The Scheme: construction operations: Payments made by landlord to tenant 바카라 사이트� Regulation 20A

Further detailed explanation of regulation provided.

The Scheme: appendix to Regulation 20A

Further detailed examples for regulation provided.

14 April 2025 published amendments

The Scheme: miscellaneous: company receiverships

Reference to the insolvency manual deleted as it no longer exists.

6 April 2025 published amendments

The Scheme: secondary legislation: regulation 56

Statutory parental bereavement pay and statutory neonatal care pay added to the existing statutory payments listed.

29 January 2025 published amendments

Compliance: Regulation 9(5) directions: Direction under 바카라 사이트楥ondition A바카라 사이트� 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 바카라 사이트楥ondition B바카라 사이트� 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

20 January 2025 published amendments

Who to contact for more information: CIS Business helpdesk

Updated internal mailbox details

2024

5 November 2024 published amendments

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.

22 October 2024 published amendments

Compliance: Regulation 9(5) directions: Direction under 바카라 사이트楥ondition B바카라 사이트� 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 바카라 사이트楥ondition A바카라 사이트� at Regulation 9(3)

banner added following Beech decision

The Scheme: secondary legislation: regulation 13

Banner message to be inserted.

8 April 2024 published amendments

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

4 May 2023 published amendments

Compliance: Regulation 9(5) directions: Direction under 바카라 사이트楥ondition B바카라 사이트� at Regulation 9(4)

Inclusion of chargeable penalties

9 January 2023 published amendments

The Scheme: payments: small payments arrangement - examination of application

Page archived

The Scheme: payments: contents

Links to CISR12600 and CISR15610 archived

2022

8 December 2022 published amendments

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.

19 October 2022 published amendments

Who to contact for more information: CIS Subcontractor Registration Team, Washington

Page archived

Who to contact for more information: contents

Links to CISR97060 archived,

21 September 2022 published amendments

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.

7 September 2022 published amendments

Who to contact for more information: CIS Processing Centre

Page archived.

Who to contact for more information: contents

Links to CISR97050 archived.