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HMRC internal manual

Compliance Operational Guidance

From
HM Revenue & Customs
Updated
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Supporting Guidance: employer compliance: guidance by subject: construction industry scheme (CIS): role of the processing centre - Netherton

The CIS Processing Centre is responsible for the logging, capture and processing of CIS monthly returns. It is only very rarely that this action will be done by the local processing office.

Logging is when the return is recorded as received by HMRC. All returns except those that are unsigned will be logged on the date of receipt. Unsigned returns are incomplete and are not accepted as a return. Any unsigned returns will be sent back to the contractor to be signed and re-submitted.

Capture is when the information on the return is ‘captured’ on the CIS System. This is a straightforward transfer of the information on the return and involves no analysis of the information. The majority of returns are captured electronically but some will be captured manually, for example where the data in certain fields cannot be read electronically.

Processing is when the information is checked, verified and validated. Problems or inconsistencies that arise during the processing stage will result in

  • a risk being noted and transferred to the CIS Data Warehouse for inclusion in future compliance activity
  • an educational type letter to the contractor from the Processing Centre or
  • the generation of an exception report to be dealt with by the CIS Centre, Newry, N. Ireland.

More information on logging, capturing and processing returns can be found in the CIS (Reform) Manual.