DMBM524375 - Debt and return pursuit: CIS: contractor바카라 사이트s response: cessation of limited companies and the effect on CIS penalties
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Although a cessation date may be present on a record, the CIS system does not prevent CIS penalties being issued where a CIS return still remains outstanding for return periods before the cessation date.
Where the penalties have already been issued
Before transferring the case to the Remissions Write Off Office, check the IDMS system and confirm that none of the work items are allocated to any of the CIS 바카라 사이트System Roles바카라 사이트 below.
- CIS Holding
- CIS 1st Reminder
- CIS 1st Reminder Onl
- CIS 2nd Reminder
- CIS 2nd Reminder Onl.
Note: When linking work items, please be aware that the IDMS system only enables the linking of up to 300 work items to a master reference.
If the work item is allocated to any of these CIS System Roles, in order to stop penalty reminders being issued, you must use the Record Actions function to move the work items to a clerical role.
To move a work item out of a CIS System Role to a clerical role
- Use Record Actions to write an appropriate action history note; for example, 바카라 사이트Moved from auto role to prevent issue of letter바카라 사이트.
- Click on C/W CIS in the 바카라 사이트Move To바카라 사이트 drop-down menu.
- Click [OK].
- Change the proposed
- Next Action to 바카라 사이트Pot Remission바카라 사이트
- BF date to a date one month in the future.
Preventing the issue of further penalties
To prevent the issue of further penalties:
- use the 바카라 사이트Maintain Penalty Inhibition바카라 사이트 function on the CIS system (available to Officer level and above using the CISR Pursuit Manager role)
- issue an eForm to the Employer Office using destination office 'NICEO Contractor Maintenance' and referral reason 'CIS 바카라 사이트 Penalty Vacating' requesting discharge of penalty
- note ETMP and IDMS of your action and change the next action to 'A/W Clearance바카라 사이트 with a 28-day BF.