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HMRC internal manual

Construction Industry Scheme Reform Manual

Monthly returns: overview: CIS300 - familiarisation - page 4

  • As the contractor you may be liable for any deductions you should have made but have not declared on a monthly return to HM Revenue and Customs (HMRC).

If you have not paid any subcontractors for the month shown on this return, go to box 5.

If you have paid subcontractors for the month shown on this return, go to box 6.

Question 5 is the NIL return declaration. This reads:

  • I confirm that no payments have been made to subcontractors in the construction industry in this period.

Question 6 is the employment status declaration. This reads:

  • The employment status of each individual included on this return, and any continuation sheets, has been considered and payments have not been made under contracts of employment.

Question 7 is the verified subcontractor’s declaration. This reads:

  • Every subcontractor included on this return, and any continuation sheets, has either been verified with HM Revenue and Customs or been included in previous CIS returns in this, or the previous two tax years.

Question 8 is the period of temporary inactivity declaration.

A message under the check box reads “…this means that we will not send you a monthly return unnecessarily. But you must let us know when you start to pay subcontractors again by phoning the CIS helpline or writing to your HMRC office.”

To make any of the declarations under questions 5 to 8, the contractor simply needs to put a ‘X’ in the relevant box(es).

Question 9 is the usual declaration that the return is correct and complete and asks for a signature. A printed name of the signatory is asked for at question 10 and details of the capacity in which the return is signed at question 11.

Finally, an information panel at the bottom of page 4 says what to do next. It says:

  • If you fill in any continuation sheets you must send them back at the same time as your main monthly return otherwise your monthly return is incomplete.
  • Please do not fold or staple any sheets together - keep if flat and use the envelope provided.
  • Please send your completed return, including any continuation sheets, to HM Revenue and Customs, Construction Industry Scheme, Comben House, Farriers Way, BOOTLE, L75 1HL.
  • If a payment is due, send it to your HMRC accounts office and not with this return. See your P30BC - payslip booklet for notes on how to pay

Readers should note here that the Netherton postal address (at Bootle) is not a FREEPOST address; contractors will need to ensure that they have paid the correct postage.