天美影院

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This action guide explains how to

• process a trust application for Payment Under Deduction made on form CIS304
• carry out the Payment Under Deduction Registration stages for a trust applicant seeking Gross Registration

1. When notified that the trust wishes to register for CIS

• Issue form CIS304 to the trustee
• Send a covering letter explaining that

• there is no form prescribed for trusts
• the trustee should complete Boxes 8 to 14 inclusive, 20, 34 and 35 showing trust details where 鈥榩artnership鈥� is referred to
• the trustee should also complete boxes 29 to 33 inclusive where registration for gross payment is required
• the trustee should complete Boxes 1 to 7, showing their own details where 鈥榬egistering partner鈥� is referred to

1. On receipt of form CIS304 relating to a trust, authenticate the application using the action guide at CISR22600.
2. In the 鈥楥IS Main Menu鈥� check whether the trust

• 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

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

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

If not, go to Step 4

1. Check whether the form CIS304 is complete in all essential respects, that is

• it is legible and has been signed and dated
• all of the boxes on the CIS304 mentioned at Step 1 have been completed

If the form is complete in all respects, go to Step 5.

If the form is incomplete

• mark the entries that are deficient with an 鈥榅鈥� in pencil
• return the form to the trust for completion

1. In the 鈥楥IS Main Menu鈥� window

• Select the 鈥楢s trust鈥� checkbox in the 鈥楻egistration鈥� panel
• Select 鈥楻egister subcontractor鈥� in the 鈥楳enu鈥� panel

This takes you to the 鈥楾rust 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.

1. In the 鈥楾rust Details鈥� window

• Select the [Next] button

This takes you to the 鈥楾rading Details鈥� window

1. In the 鈥楾rading Details鈥� window

• Enter the date entered at Box 13 of the form CIS304 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 14 of the form CIS304, or if there is no obvious match, select 鈥極ther鈥�
• If you have selected 鈥極ther鈥� in the list, enter the description taken from Box 14 of form CIS304
• If there is an entry in Box 15 of form CIS304, enter the name given in the 鈥楾rading Name鈥� field
• Check whether there is an entry at Box 16 of the form CIS304, (鈥榩artnership trading address)

If so

• Select the [Change Address] button (this takes you to the 鈥楩ind Address鈥� window)
• Go to Step 8)

If not

• Go to Step 10)

1. 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� field
• Enter the post code of the trading address in the 鈥楶ostcode鈥� field
• Select the [Find] button

This opens the 鈥楩ind Address (2)鈥� window

1. In the 鈥楩ind Address (2)鈥欌�� window, in the lower panel

• Select the checkbox for the address matching that quoted by the trust
• Select the [Confirm Address] button

OR

• If there is no match in the lower panel, select the [No Match] button

This takes you back to the 鈥楾rading Details鈥� window

1. In the 鈥楾rading Details鈥� window

• If there is an entry at Box 17 of form CIS304, enter the VAT number in the 鈥榁AT Number鈥� field
• 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 18 on form CIS304 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.
• If the 鈥榊es鈥� box at Box 19 contains an 鈥榅鈥�, select the checkbox alongside the question 鈥楬as the partnership been paid as a subcontractor in the construction industry since 6 April 2007鈥�. If 鈥楴o鈥� is shown at Box19 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 20 of the form CIS304 the applicant has entered an 鈥榅鈥�

If an 鈥榅鈥� has been entered against 鈥楶ayment under deduction鈥�

• Go to Step 12

If an 鈥榅鈥� has been entered against 鈥楪ross Payment鈥�

• Go to Step 11

1. In the 鈥楾rading Details鈥� window

• Select the [Apply for Gross] button

This takes you to the 鈥楾urnover Details鈥� window

• Go to Step 2 of the Action Guide at CISR42690 鈥� 鈥楻egister Trust for Gross Payment鈥�
• Continue registration for gross payment there

1. In the 鈥楾rading Details鈥� window

• Select the [Apply for Net] button

• This takes you to the 鈥楧eclaration鈥� window

1. In the 鈥楧eclaration 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 that the wording on the 鈥楧eclaration鈥� window differs between applications for net payment status and applications for gross payment status.

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.

1. If the trust reported previous payments in Box 19 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 CISR51680for the Action Guide covering this subject.

• Put the form CIS304 away in the folder CIS31, see CISR18020 regarding maintaining internal records.

If the contact requires you to carry out further Registrations, then select the [NewCustomer] 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 anew customer is to be retrieved within the same contact鈥�, this message is merely toconfirm 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.