CISR42710 - Register and maintain subcontractor: the registration process: register unincorporated body for gross payment

CISR Reference Topic
CISR42000 Information contents

This action guide explains how to process an application for Gross Payment registration from an unincorporated body made on form CIS305

  1. To register an unincorporated body subcontractor for gross payment firstly carry out only Steps 1) to 10) of the Action Guide at CISR42700 바카라 사이트� 바카라 사이트楻egister Unincorporated body for Payment under Deduction바카라 사이트�
  2. In the 바카라 사이트楾rading Details바카라 사이트� window
  • Select the [Apply for Gross] button

This takes you to the 바카라 사이트楾urnover Details바카라 사이트� window

  1. In the 바카라 사이트楾urnover Details바카라 사이트� panel of the 바카라 사이트楾urnover바카라 사이트� window
  • Enter the number recorded at Box 22 of the form CIS305 in the 바카라 사이트楳aximum Number of Relevant Persons바카라 사이트� field
  • Enter the amount recorded at Box 23A of the form CIS305 in the 바카라 사이트楪ross amount of payments바카라 사이트� field
  • Enter the amount recorded at Box 23B of the form CIS305 in the 바카라 사이트楥ost of materials바카라 사이트� field
  • Enter the amount recorded at Box 23C of the form CIS305 in the 바카라 사이트楴et Construction Turnover바카라 사이트� field

Note 바카라 사이트� The result of the test will be shown as 바카라 사이트楶assed바카라 사이트� or 바카라 사이트楩ailed바카라 사이트� alongside 바카라 사이트楾urnover Test Passed바카라 사이트�

  1. In the 바카라 사이트楤ank Account바카라 사이트� panel of the 바카라 사이트楾urnover바카라 사이트� window
  • Enter
  • the account name recorded at Box 24 of the form CIS305 in the 바카라 사이트楢ccount Name바카라 사이트� field
  • the Sort Code recorded at Box 25 of the form CIS305 in the 바카라 사이트楽ortcode바카라 사이트� field
  • the account number recorded at Box 26 of the CIS305 in the 바카라 사이트楢ccount Number바카라 사이트� field
  • Select the [Validate] button and the CIS System will show whether the bank account details are 바카라 사이트榁alid바카라 사이트� or 바카라 사이트業nvalid바카라 사이트�

If you see 바카라 사이트榁alid바카라 사이트� alongside 바카라 사이트楢ccount Valid바카라 사이트� entry

  • Go to Step 6)

If you see 바카라 사이트業nvalid바카라 사이트� alongside 바카라 사이트楢ccount Valid바카라 사이트� and the message 바카라 사이트楾he bank account is not registered in the UK바카라 사이트�

  • Go to Step 5)
  1. Where the bank account details appear to be invalid
  • Telephone the applicant to explore the reason for the failure

If the Bank account remains invalid or where the Turnover Test has failed, or both, then you should select [Next] and not the [Cancel Gross] button on this window, you will then be presented with a dialogue box which says 바카라 사이트淧ress OK to cancel the application for gross and remain on net바카라 사이트�, select [OK] to confirm the declaration for Payment Under Deduction. The system will then automatically write to the customer (CIS308) advising that they are registered for Payment under Deduction but they have failed the application for gross payment status. The reasons for failure will be detailed on the letter.

  • Go to Step 8)

If you are satisfied that the bank account exists

  • Select the 바카라 사이트極verride바카라 사이트� checkbox
  • Select the dropdown arrow alongside the 바카라 사이트楻eason for Override바카라 사이트� field
  • Select the appropriate description
  • Go to Step 6)
  1. If both the Turnover Test was passed and the bank account details are valid
  • Select the [Next] button and this takes you to the 바카라 사이트楨mployer Obligations바카라 사이트� window
  • Go to Step 7)
  1. In the 바카라 사이트楨mployer Obligations바카라 사이트� window
  • If there is an 바카라 사이트榅바카라 사이트� in the 바카라 사이트榊es바카라 사이트� box in Box 51 of form CIS305, select the 바카라 사이트榊es바카라 사이트� radio button
  • Enter each reference shown in Box 51 in the 바카라 사이트楢O Ref바카라 사이트� fields

Note it is not necessary to enter the references of any contractor schemes that the applicant has, as CIS Reform will automatically know these, so the PAYE references to be entered here are those that are strictly PAYE only.

  • Select the [Next] button
  • This takes you to the 바카라 사이트楧eclaration바카라 사이트� window.
  1. In the 바카라 사이트楧eclaration바카라 사이트� window
  • Select the checkbox at the top right-hand corner of the window
  • Select the [OK] button

You should check again that the declaration has been signed before selecting the confirmation box at the top right of the window. If the application is being made by paper, the application form must be signed by the subcontractor, it cannot be signed by a Tax adviser on the subcontractor바카라 사이트檚 behalf.

Note - The wording on the 바카라 사이트楧eclaration바카라 사이트� window differs between applications for net payment status and applications for gross payment status. There will be no confirmation that registration has been completed.

In the unlikely event that the subcontractor refuses to make the declaration required that the information given above is correct, you will need to select [Cancel] on this window which will take you back to the CIS Main Menu, the subcontractor should be advised that they have not been registered, and that any payments made will be subject to a deduction. This deduction will be at the higher rate if the subcontractor has not already previously registered for net payment status (payment under deduction).

You will be presented with a dialog box advising that the system will run a TTQT (Compliance Test). Once complete the system will notify the applicant of the outcome of the gross payment application. The system will record if the application has been successful. Where the application has failed the system will record all the reasons for failure. The applicant will receive form CIS308 detailing all the reasons why the gross payment application has failed.

  1. If the unincorporated body reported previous payments in Box 13 of form CIS305
  • Note that you will get a warning 바카라 사이트� 바카라 사이트楶lease remember to search for unmatched verifications바카라 사이트�
  • Select the [OK] button (warning message)
  • Select [OK]

This takes you back to the 바카라 사이트楥IS Main Menu바카라 사이트� window

  • If you received a warning about Unmatched Verifications, go to CISR51680 for an Action Guide covering this subject.
  • Put the form CIS305 away in the folder CIS31, see CISR18020 regarding maintaining internal records.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

If the contact requires you to carry out further Registrations, then select the [New Customer] button, if however they do not then if you select the [End Contact] button this will take you back to the Identify Customer window. . When selecting the [New Customer] button a message is displayed stating 바카라 사이트淐lick on the [New Customer] button again if a new customer is to be retrieved within the same contact바카라 사이트�, this message is merely to confirm that you wish to view another customers CIS record within the same contact. If you do not then you should select the [End Contact] button instead.