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HMRC internal manual

Compliance Operational Guidance

HM Revenue & Customs
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Supporting Guidance: employer compliance: guidance by subject: construction industry scheme: CIS - until 5 April 2007 - contractor returns

A contractor was required to make a return of payments made to subcontractors on form CIS36, by 19th May each year. The last year for which a CIS36 return was required was 2006-2007.

The CIS36 provided for the entry of

  • summary totals of payments made to subcontractors, the materials element included and CIS deductions made
  • the number of subcontractors used who held a CIS4 Registration Card and to whom CIS25 vouchers were issued
  • a statement of payments made to subcontractors (or nominees) where a deduction was required but was not shown on a voucher
  • a statement of any payments made on a ‘free of tax’ basis
  • the contractor’s signature in the declaration on the form.

The CIS36(CS) was the continuation sheet on which the detailed entries for each subcontractor used in the year were made. Unless the contractor was making a ‘nil’ return a separate CIS36(CS) for each of the following classes of subcontractor used in the year should have been completed, for

  • subcontractors holding registration cards
  • companies holding CIS5 certificates
  • partnerships holding CIS5(Partner) certificates
  • subcontractors holding CIS6 certificates.