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General

Having followed the steps listed at CISR90020 to gain access to view a contractor scheme, and then selected View Customer from the CIS Main Menu, the next window visible will be the ‘Scheme Details� window. From this window you should select the [Agent Details] tab at the top of the window.

Authorised Agents

Under CIS there are two types of authorised agent for contractors and subcontractors. »Ê¹ÚÌåÓýappy are Customer Level agents and Scheme Specific Agents.

Customer Level Agents and Scheme Specific Agents

In brief, a Customer Level Agent is an agent that acts for a contractor or subcontractor in connection with their COTAX or SA tax affairs and who then also deals with that customer’s CIS affairs. A Scheme Specific Agent is one that acts only for a contractor in connection with a specific CIS scheme or schemes including verification of subcontractors and submitting monthly returns for that scheme.

If the parent system (SA or COTAX) holds an authority (64-8 New) for an agent to act, that agent will automatically flow over to CIS provided that the indicator within CIS ‘Inherit Agentâ€� has not been set to ‘Noâ€�. »Ê¹ÚÌåÓýapp indicator will be set to ‘Noâ€� if the contractor contacts HMRC to advise that this agent is not acting in respect of their CIS affairs. To action such a request you will need to select the function Update Customer from the Main Menu. »Ê¹ÚÌåÓýapp Action Guide at CISR31610 outlines the process.

A Customer Level Agent will not receive scheme output (such as monthly returns) unless the contractor specifically requests this either in writing or by telephoning HMRC. If such a request is made you will need to select the function ‘Update Customerâ€� from the CIS Main Menu and set the indicator ‘Allow Scheme Output to Agentâ€� to ‘Yesâ€�. »Ê¹ÚÌåÓýapp Action Guide at CISR31610 outlines this process.

You should refer to CISR19000 for more in-depth information on the two different types of agent and the varying levels of ‘authority� each holds.

Scheme Agent Details window

»Ê¹ÚÌåÓýapp window that will next appear will depend on whether the record relates to a Customer Level Agent or a Scheme Specific Agent.

For a customer Level Agent the following information is provided

• Agent’s name
• Agent’s address including postcode
• Agent’s telephone number
• Client’s reference number
• Where the agent is a Scheme Specific agent, in addition to the above, there are further entries to state whether the agent is:

• Internet enabled. If this is the case the Internet Agent Reference number will be shown
• Only authorised for paper transactions
• Authorised to receive scheme output.