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HMRC internal manual

Construction Industry Scheme Reform Manual

Monthly return: Issue monthly return: return generation


CISR62600 Action guide contents


  1. The Monthly Return for the return period in question is generated
  2. The Monthly Return is pre-populated. (See CISR62020 for more information about pre-population)
  3. The Monthly Return is issued by the preferred contact method that is, paper or Internet (until such time as the first internet return is received, after which time the scheme populates their own return).
  4. A contact history is written when the return is issued and recorded on the CIS computer record.

(Go to CISR62100 for definitions on the term ‘preferred contact method’)