CISR65000 - Late Return Automatic Penalties: contents

  1. CISR65600
    Action guide contents
  2. CISR65010
    Introduction
  3. CISR65020
    Failure to submit a monthly return (CIS300)
  4. CISR65030
    Soft Landing Period
  5. CISR65040
    Penalties chargeable (up to and including 28th October 2011)
  6. CISR65050
    Penalties chargeable (from 29th October 2011)
  7. CISR65060
    Issue of Penalty Notices
  8. CISR65070
    Scheme changes and the issue of penalties
  9. CISR65080
    Definition of a new contractor, and the capping of CIS penalties issued under FA09/SCH55
  10. CISR65090
    Penalty Inhibitions
  11. CISR65100
    Right of Appeal
  12. CISR65110
    Logging an Appeal
  13. CISR65120
    Determining an Appeal
  14. CISR65130
    Appeal status options
  15. CISR65140
    Re-opening an Appeal
  16. CISR65150
    Vacating a Penalty
  17. CISR65160
    Re-issuing a Penalty
  18. CISR65170
    Mitigation under TMA70/S102
  19. CISR65180
    Contractor appeals and claims that the CIS monthly return was received late because of postal delay.
  20. CISR65190
    Contractor appeals and there is a long period where no payments have been made to subcontractors.
  21. CISR65200
    Contractor has ceased to trade or permanently ceased to engage subcontractors and has outstanding monthly returns
  22. CISR65210
    Contractor has filed the CIS monthly return but this is not shown on the CIS record