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HMRC internal manual

Construction Industry Scheme Reform Manual

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HM Revenue & Customs
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Monthly return: issue monthly return: manual returns

CISR62600 Action guide contents
   

 

Although most returns will be both generated and issued automatically, there will be occasions when you will be asked to issue one manually.

 

Stocks of forms CIS300(Man) and CIS300 CS(Man) will therefore need to be held in each

  • Contact Centre (CC)
  • And anywhere else where a call from a contractor for a manual version of the monthly return may be asked for

 NB:  Online filing became mandatory from 6 April 2016

Why might I be asked to issue a manual return?

There are a number of reasons why you might be asked to issue a manual return. This includes (for example)

  • A contractor (or an agent) needs a replacement of a pre-populated return issued because they have made an error in its completion, and it is too late to arrange for one to be issued by the CIS computer system
  • A contractor (or an agent) needs a replacement of a pre-populated return issued because they have lost or mislaid the original, and it is too late to arrange for one to be issued by the CIS computer system
  • A contractor (or an agent) who usually files electronically or on-line is unsuccessful because (for example) a hardware or software problem
  • A contractor (or an agent) starts paying subcontractors for the first time after a period of inactivity, and it is too late in the month to arrange for the issue of one automatically
  • A new contractor (or an agent) contacts you to say that they have started paying subcontractors for the first time and it is too late in the month to arrange for the issue of one automatically.

This is not an exhaustive list and you may well therefore encounter other scenarios different from the above. But you will need to follow similar guidance each time.

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Do I need to issue a manual return?

Always establish the reason you have been asked to issue a manual return. As a general rule of thumb, you can issue a return if the original has been

  • Lost, or
  • Destroyed, or
  • Spoilt or
  • Never received, or

No previous returns have been issued (for example, because the contractor has just started paying subcontractors for the first time)..

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Circumstances in which the issue of a manual return might not be needed

Establishing the reason for the issue of a manual return is important, as this may not be the best course of action. For example

  • No payments have been made during the month in question. You could capture a NIL return by phone instead. See CISR63650 for more information.
  • No payments have been made during the month in question and none are likely during the next six months. Similarly, you could capture a NIL return by phone instead and then set a period of future inactivity. See CISR63650 and CISR67640 for more information.
  • Changes to a previously issued return are needed such as additions, deletions or amendments. You would use ‘ Correct Return Error’ instead. See CISR66610 for more information.

Important note

A contractor can ask for as many returns as may be needed at any one time. For example, a contractor may have mislaid all his or her returns for period 1 through 7 and in month 8 requests 7 duplicates. You will always need to check that a return has not already been made for a particular period but otherwise, there is nothing to prevent you from reissuing these returns in these circumstances.

See the action guide at CISR62620 and CISR62630 for more information on how to prepare and issue a manual return.