天美影院

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This action guide explains how to

• process a company application made on form CIS305 for CIS net registration
• carry out the Net Registration stages for a company applicant seeking Gross Registration

It assumes that the applicant has already been set up on COTAX following the issue of form CT41G.

1. Authenticate the application using the Action Guide at CISR22600.

This procedure involves entry of the UTR in the 鈥業dentify Customer鈥� window and other data in the 鈥楢uthenticate Company鈥� window. This opens the 鈥楥IS Main Menu鈥� window pre-populated with the applicant鈥檚 detail.

This takes you to the CIS Main Menu

2. In the 鈥楥IS Main Menu鈥�, 鈥楽ubcontractor Registrations鈥� panel

• Check whether the company is already registered as a subcontractor on CIS, that is, there is a 鈥楻egd鈥� entry under 鈥楽tatus鈥� under the 鈥楽ubcontractor Registrations鈥� heading

or

• The company has a registration application pending, that is, there is no entry under 鈥楽tatus鈥� under the heading 鈥楽ubcontractor Registrations鈥� heading against the particular subcontractors UTR.

If so, write to the applicant saying that they are already registered for net payment (payment under deduction) or an application for registration is already being considered as necessary

3. Check whether the form CIS305 is complete in all essential respects, that is

• it is legible and has been signed and dated
• the following fields have been completed
• Company name
• Company registered address
• Company communication address
• UTR
• CRN
• Date construction work started (or is expected to start)
• type of construction work done

If the form is complete in all respects, go to Step 4).

If the form is incomplete

• Mark the entries that are deficient with an 鈥榅鈥� in pencil
• Return the form to the company for completion
• In the 鈥楥IS Main Menu鈥� window, 鈥楽ubcontractor Registrations鈥� panel
• Select the 鈥楢s company applicant鈥� checkbox
• Select 鈥楻egister subcontractor鈥� in the 鈥楳enu鈥� panel

This takes you to the 鈥楥ompany Details鈥� window

At any time during the process a [Cancel] button is available to you in the bottom right hand corner of the window you are in. Selecting this will completely cancel the action you have taken so far and will return you to the CIS Main menu, the subcontractor should be advised that their registration for net payment status (payment under deduction) has not been effective, and that they will be subject to deduction at the higher rate.

4. In the 鈥楥ompany Details鈥� window

• Select [Next]

This takes you to the 鈥楾rading Details鈥� window

5. In the 鈥楾rading Details鈥� window

• Enter the date entered at Box 7 of the form CIS305 in the 鈥楧ate started 鈥︹�� field
• Select the drop-down button in the 鈥楾ype of work in the construction industry鈥� field. If the subcontractor does not know the type of construction work they have been contracted for, after checking that the contract is not one of employment, you should then select 鈥淕eneral Builder鈥� from the list supplied.
• Select from the drop-down list the work-type that most closely matches the entry made at Box 8 of the form CIS305, or if there is no obvious match, select 鈥極ther鈥�
• If you have selected 鈥極ther鈥� from the list, enter the description taken from Box 8 of form CIS305
• If there is an entry in Box 9 of form CIS305, enter the name given in the 鈥楾rading Name鈥� field
• If there is an entry at Box 10 of the form CIS305, (company鈥檚 trading address) select the [Change Address] button or, if there is no entry, go to Step 8)

This opens the 鈥楩ind Address鈥� window

6. In the 鈥楩ind Address鈥� window

• Enter the street number or building name of the trading address in the 鈥楬ouse ID鈥� fieldEnter the post code of the trading address in the 鈥楶ostcode鈥� fieldSelect the [Find] button (this opens the 鈥楩ind Address (2)鈥� window)Check whether the address given appears in the 鈥楧etails鈥� panel

7. If so

• Select the relevant 鈥楧etails鈥� panel entry (this inserts that address in the address/postcode fields)
• Select the [Confirm Address] button (this takes you back to the 鈥楾rading Details鈥� window)

8. If not

• Enter the address given in the 鈥楢ddress/Postcode鈥� fields
• Select the [No Match] button (this takes you back to the 鈥楾rading Details鈥� window)
• In the 鈥楾rading Details鈥� window
• Enter the VAT number in the 鈥榁AT Number鈥� field if there is an entry at Box 11 of form CIS305,
• The agent for whom an authorisation form is already held should automatically be shown in the Agents details box. If the applicant has confirmed at Box 12 on form CIS305 that they wish to use the existing agent for the Construction Industry Scheme you should select the appropriate box. If 鈥榶es鈥� is already selected against the agent you need take no further action.
• Check whether the 鈥榊es鈥� box at Box 13 of form CIS305 contains an 鈥榅鈥� and if so, select the checkbox alongside the question 鈥楬ave you been paid as a subcontractor in the construction industry since 6 April 2007鈥�. If 鈥楴o鈥� is shown at Box12 no entry of this fact will be required, and you may proceed with the application for 鈥榩ayment under deduction鈥� or 鈥榞ross payment鈥� as appropriate.
• Check in which of the boxes at Box 14 of the form CIS305 the applicant has entered an 鈥榅鈥�

If an 鈥榅鈥� has been entered against 鈥楶ayment under deduction鈥� (Box 14)

• Go to Step 10)

If an 鈥榅鈥� has been entered against 鈥楪ross Payment鈥� (Box 14)

• Go to Step 9)
• In the 鈥楾rading Details鈥� window
• Select the [Apply for Gross] button

9. This takes you to the 鈥楽ubsidiary Company鈥� window

• Go to Step 2 of the Action Guide at CISR42670 鈥� 鈥楻egister Company for Gross Payment (Paper)鈥�
• Continue registration for gross payment there
• In the 鈥楾rading Details鈥� window
• Select the [Apply for Net] button
• This takes you to the 鈥楧eclaration鈥� 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 subcontractor鈥檚 behalf.

Note - The wording on the 鈥楧eclaration鈥� 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.

10. If the company reported previous payments in Box 13 of form CIS305

• Note that you will get a warning 鈥� 鈥楶lease remember to search for unmatched verifications鈥�
• Select the [OK] button (warning message)
• Select [OK]

This takes you back to the 鈥楥IS Main menu鈥� 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.

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 鈥淐lick on the [New Customer] button again if a new customer is to be retrieved within the same contact鈥�, 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.