Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Construction Industry Scheme Reform Manual

From
HM Revenue & Customs
Updated
, see all updates

Monthly return: issue monthly return: returns generated and issued automatically

 

CISR62600 Action guide contents
   

 

Introduction

Most returns to contractors will be generated and issued automatically. Typically, the process will run over the following cycle:

  • ‘on or around’ 24th of the month - CIS system automatically generates returns that are needed for the return about to end (6th of the current month to 5th of the next) and prints these in batches
  • ‘on or around’ 29th of the month - all returns automatically generated to be issued by this date so as to ensure that they are received by the
  • 5th of the following month - returns generated and issued by the 29th of the previous month to be received by
  • 19th of that same month - due date for returns for the income tax month just ended (6th of the previous month to 5th of the current).

Remember that a contractor can be any one or more of the following:

  • a sole trader
  • a partnership
  • a limited company
  • a trust.

Important note regarding Trusts & Charities

From 6 April 2007 the CIS scheme is not operated for payments made for construction operations by any body of persons or trust established only for charitable purposes. However, trading subsidiaries of such charitable bodies or trusts will still need to apply CIS to such payments when it is appropriate to do so. Generally, this will be when a trading subsidiary is brought into the Scheme because it spends at least £1 million on average on construction operations each year. That is, they are ‘deemed’ to be a contractor under CIS. Go to CISR62160 for more information on deemed contractors

(Go to CISR62080 to see what happens first in the automatic generation and issue of returns cycle.)