Monthly returns: overview: CIS300 - familiarisation - page 2
Page 2 includes the pre-populated information in respect of verified subcontractors (including those verified at the higher rate) and to whom the contractor has made payments during the last three months, and / or verified subcontractors (including those at the higher rate) but to whom payments have not yet been made. There is space for details in respect of four subcontractors. We will pre-populate the name, UTR and verification number. Any unused spaces will be blanked out using X’s.
An information panel above question 4 (pre-populated information) says:
- Please do not change any of the details we have printed. If any of the details are wrong please phone the CIS helpline
- Use black ink to fill in the white boxes below. Only fill in the details for those subcontractors you have paid. If you have not paid the subcontractor, please leave the boxes blank.
Contractors will therefore need to fill in:
- details of the gross payments they have made,
- the direct cost of any materials used by the subcontractor, and
- the total amount (including pence) of any amounts deducted.
An information panel at the bottom of page 2 says:
We will send continuation sheets with your return if we hold details for five or more subcontractors you have verified or paid previously. If we have sent you any continuation sheets, please look at them before filling in page 3.
(For information on page 3, please go to CISR61150)