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HMRC internal manual

Construction Industry Scheme Reform Manual

HM Revenue & Customs
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Monthly returns: overview: returns in respect of future payments / periods

Every contractor has an obligation to make a monthly return in respect of payments made, or no payments made (NIL returns), to subcontractors in respect of the month just ended.

However, it is also possible for contractors to make returns in respect of periods in the future.

There are two possibilities here:

  1. we will accept returns for the current month before it has closed (for example, we’ll log and capture a return sent to us on (say) the 1st of the month even though it’s not due until the 19th), and
  2. we will also accept returns for any of the three periods after the end of the current period. (For example, say the current period is the month to 5 May, we will accept not only the return for current month but also any made for the months to 5 June, 5 July and 5 August, even if these returns are also made in May).

So in reality a contractor could file a return which is nearly four months early.

Pre-populated returns for future periods will not be issued- the facility is limited to the e- channel or returns issued and filed manually.

Returns for future periods can be amended in exactly the same way as any other submitted return. See the information sections and action guides at CISR66000 for more information here.

Go to the information panel at CISR61260 to see what happens when returns are made for more than three months in the future.