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HMRC internal manual

Construction Industry Scheme Reform Manual

From
HM Revenue & Customs
Updated
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Monthly returns: overview: types of return

The types of return available to a contractor are each described below. Where applicable, a hyperlink is provided to further information available elsewhere or later on in this guidance.

  • Paper - there are two versions of the paper version of the monthly contractor’s return.

    • The CIS300 is used for fully pre-populated returns issued by the CIS computer system, either automatically or at the request of a user. There is space on the form for pre-populated details of up to four subcontractors shown as paid in previous returns. There is also space for details of up to two subcontractors who have been verified within the last month but not as yet paid. Any empty spaces on the CIS300 will be blanked out by the use of ‘X’ marks.
    • The CIS300(CS) is the continuation sheet to the CIS300 and will be sent out as part of as part of the CIS300 created either by the batch run or a user initiated request. This provides space for details of up to eight further payments. If there is insufficient space on the CIS300, additional subcontractor (designatory) information will be pre-populated on the continuation sheets. Contractors must use the CIS300(CS) to report any non pre-populated payments. Contractors can use as many continuation sheets as they need.
    • The CIS300(Man) is the manual version of the CIS300. This will not be pre-populated. Details of up to four payments can be made on the form itself.
    • The CIS300(Man)(CS) is the continuation sheet for the CIS300(Man). This provides space for a further four payments. Contractors can use as many continuation sheets as they need. Additional supplies can be obtained by phoning the CIS Orderline on 0300 200 3210
  • Electronic - contractors have the option to file electronically by either Electronic Data Interchange (EDI) or the internet at . From 6 April 2016 online filing became mandatory. See CISR61060 (and the action guide at CISR62660) for more information about the three methods available to file returns electronically.
  • NIL returns - can be made by ticking a box on the CIS300 or CIS300(Man) or electronically. But they can also be made by phone through the CIS Helpline. The telephone number is 0300 200 3210.
  • If a contractor knows that they will not be paying any subcontractors for a while they can tell us about this by phone as well. We will then note the CIS system not to issue returns for a period up to six months. See CISR67000 for more information on periods of temporary inactivity.
  • Substitute returns - returns can also be made electronically using third party software suppliers. This return information will also be submitted over the internet. The website address is same as that under electronic returns above.