Monthly returns: overview: substitute returns
What kind of substitute returns will we accept?
The usual paper form for submitting a contractor return is the CIS300 or CIS300(Man). No substitutes of these forms are allowed - only HMRC official forms are permitted.
However, we will allow substitute returns under these circumstances:
- a return is filed by Electronic Data Interchange (EDI) - CISR61060 has more information
- a return is filed over the internet at , or
- a return is filed electronically using third party software
- a nil return is made. Contractors will be able to tell us over the phone that they have made no payments. And we will accept these calls in place of a paper (or electronic) nil return.