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  1. Home
HMRC internal manual

Construction Industry Scheme Reform Manual

From:
HM Revenue & Customs
Published
16 April 2016
Updated:
24 April 2025 - See all updates
  1. Back to contents
  2. CISR70000

CISR72000 - Deductions: credit and repayment: contents

  1. CISR72600
    Action guide contents
  2. CISR72010
    Legal basis of claims
  3. CISR72020
    Contractor role
  4. CISR72030
    Contractor - making corrections after deduction
  5. CISR72040
    Gang leaders
  6. CISR72050
    Subcontractor claims procedure
  7. CISR72060
    Payment and deduction statement
  8. CISR72070
    Credit claimed where no deduction made
  9. CISR72080
    Subcontractor claims for reimbursement to contractor
  10. CISR72090
    Subcontractor entitled to gross payment or standard rate deduction has an incorrect deduction made
  11. CISR72100
    Newly registered subcontractor has deduction made at the higher rate
  12. CISR72110
    Gross payment status withdrawn - successful appeal
  13. CISR72120
    Repayments to non-residents
  14. CISR72130
    Disputes between contractor and subcontractor
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