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HMRC internal manual

Construction Industry Scheme Reform Manual

HM Revenue & Customs
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Monthly return: issue monthly return: pre-population - paid and verified subcontractors


CISR62600 Action guide contents

For the details it needs of verified subcontractors paid (those under (a) of CISR62020), the CIS computer system will look at the information captured from the Effective returns for the three most recent return periods held.

It is important to distinguish here between:

  1. the latest return held, and
  2. the most recent return period held.

The ‘most recent return held’ could be for a much earlier period than one within the last three months - a contractor could (for example) have sent us a late return.

The ‘most recent return period held’ is however, more likely to be in respect of a recent return period. So, provided the return is for a period within the most recent three months, it is this information that we use for pre-population.