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HMRC internal manual

Construction Industry Scheme Reform Manual

From
HM Revenue & Customs
Updated
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Monthly returns: overview: blank returns

 

Sometimes you will need to issue a blank return. This will be the manual paper version of the return and / or its continuation sheets. You will need forms CIS300(Man) and / or formsCIS300(CS)(Man).

These are some of the situations in which you may need to issue a blank return:

  • a contractor (or an agent) needs a replacement of a pre-populated return issued because they have made an error in its completion
  • a contractor (or an agent) needs a replacement of a pre-populated return issued because they have lost or mislaid the original
  • a contractor (or an agent) who usually files electronically or on-line is unsuccessful because (for example) a hardware or software problem
  • a contractor (or an agent) starts paying subcontractors for the first time after a period of inactivity
  • a new contractor (or an agent) contacts you to say that they have started paying subcontractors for the first time.

This is not an exhaustive list and you may well therefore encounter other scenarios different from the above. But you will need to follow similar guidance each time. For further information, see: