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