Monthly return: issue monthly return: Printer Friendly Returns and continuation sheets
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Prior to 5 April 2007 contractors were able to use software to print CIS vouchers and substitute continuation sheets for their annual return.
From 6 April 2007 under CIS there will be no vouchers and no annual returns. Contractors will report payments on monthly returns to HMRC and will be required to provide payment statements to their subcontractors paid under deduction. Contractors will therefore need to make changes to how they use their software to deal with this as only HMRC forms can be used for manual filing, substitute returns no longer being acceptable.
If contractors find their supplier is not upgrading their software they will need to consider how they will complete and send monthly returns and whether this will be on paper or online.
Where the contractor advises the Helpline advisor that it will pose problems for them to submit their monthly returns either by paper or online the Helpline will establish whether there is a real need for the contractor to use Printer Friendly returns. (This offer will also only be extended to contractors engaging 50 or more subcontractors). If this is established they will send the contractor a supply of manual return forms and printer friendly continuation sheets (PFPC) for a maximum period of three months at a time. The contractor will need to contact HMRC again after the three months are up if they wish to extend the arrangement.
When it is agreed to allow the use of printer friendly returns and continuation sheets, using the CIS function ‘Update Customer’ the Helpline advisor will access the Scheme Details window and enter the date of the last day of the three month period for which the output has been issued. The entry of a date in the field ‘Printer Friendly Returns End date’ will prevent the issue of pre-populated returns until the date has passed.
The completed returns and continuation sheets should be returned to the CIS Centre at Newry and the reply envelope supplied with the return and printer friendly continuation sheet will carry this address.