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HMRC internal manual

Construction Industry Scheme Reform Manual

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HM Revenue & Customs
Updated
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Monthly return: issue monthly return: pre-population - returns for the first three months of the new scheme

 

CISR62600 Action guide contents
   

For the first three months of the new scheme:

6 April to 5 May 2007

  • 6 May to 5 June 2007, and
  • 6 June to 5 July 2007

the way in which returns are pre-populated will be slightly different.

For the first period - that between 6 April and 5 May 2007 - the system will pre-populate returns with details of subcontractors who have existing relationships with contractors. The data migration from the old to the new CIS systems will include links between contractor schemes and subcontractors where vouchers have been received prior to 6 April 2007. As such, the first return will be pre-populated with information from vouchers submitted during the three months to 5 April 2007.

For the second period - that between 6 May and 5 June 2007 - the system will pre-populate returns with a mixture of details drawn from:

  • vouchers submitted during the two months to 5 April 2007
  • verified subcontractors paid as shown on the return for the period to 5 May 2007, and
  • verified subcontractors who have yet to be paid as shown by verification requests made in the period between 6 April and 5 May 2007.

For the third period - that between 6 June and 5 July 2007 - the system will pre-populate returns with a mixture of details drawn from:

  • vouchers submitted during the month to 5 April 2007
  • verified subcontractors paid as shown on the latest return held, and
  • verified subcontractors who have yet to be paid as shown by verification requests made in the period between 6 April and 5 June 2007.

From 6 July 2007 onwards, pre-population will make no use of voucher data from the old scheme and will, instead, be based on a combination of verification data and information shown on previous contractor returns. See CISR62020 for a further description.