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HMRC internal manual

Construction Industry Scheme Reform Manual

From
HM Revenue & Customs
Updated
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Monthly return: issue monthly return: what information does the CIS computer system need first?

CISR62600 Action guide contents
   
  1. Active scheme - a contractor scheme must have been ‘live’ for at least one day during the return period. In other words, at least one subcontractor must have been paid or verified (or both) during the period for which the return is needed.

  2. Return made - the system needs to check whether or not a return has already been made for the return period in question. If one has, the automated process stops.

  3. Contractor scheme details - these include

* The contractor’s UTR
* The scheme name (Trading name held on CIS or name from framework)
* The scheme’s Accounts Office reference
* The scheme’s address
* The income tax month to which the return relates

(Go to CISR62090 to see what happens next)