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HMRC internal manual

Construction Industry Scheme Reform Manual

HM Revenue & Customs
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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.