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: replacement returns

CISR62600 Action guide contents
   

There are two types of replacement return

  1. Manual replacements. These are replacement returns issued by hand. (see CISR62170 and CISR62620 for more information), and
  2. Automatic replacements. These are replacement returns issued by the CIS computer system. Guidance for this is as follows.

Who might get requests for the issue of a replacement return?

Contractors have a number of options open to them by which they might contact the HMRC. These include;

  • By telephone to the national helpline (0300 200 3210)
  • By telephone to a contact centre
  • By correspondence, or
  • (exceptionally) by email

The thing to remember here is that the Contact History Framework (CHF) will be updated every time a contact is made by phone or on-line. See CISR90220 for more information.

Why would I need to issue a replacement return?

There are a number of reasons why you might be asked to issue a replacement 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.
  • A contractor (or an agent) needs a replacement of a pre-populated return issued because they have lost or mislaid the original.
  • 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.
  • A new contractor (or an agent) contacts you to say that they have started paying subcontractors for the first time.

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.

Do I need to issue a replacement return?

Always establish the reason a replacement return is requested. As a general rule of thumb, you can issue a replacement if the original return has been

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

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

Establishing the reason for the issue of a replacement 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 CISR62640 for more information on how to issue a replacement return.