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HMRC internal manual

Construction Industry Scheme Reform Manual

Monthly return: issue monthly return: photocopy or other ‘non-standard’ returns

CISR62600 Action guide contents

All photocopied and other facsimile or ‘non-standard’ returns are sent back to contractors by HMRC. This is because paper returns not submitted on the official HMRC form cannot be scanned by the CIS Processing Centre at Netherton.

Unacceptable returns will not be logged on the CIS system before they are sent back. If they are subsequently received by HMRC on an official form after the 19th of the month (or not received at all), a penalty will be charged and the late filing or non-submission of the return will also count against the contractor’s compliance history.

If asked, you should explain to the contractor that Regulation 4(1) of The Income Tax (Construction Industry Scheme) Regulations 2005, requires a return to be made in a ‘document or format provided or approved by the Commissioners’ and this does not include photocopied, or other, non-standard returns. You should also remind the contractor that the message “Photocopies are not acceptable” is printed on the front page of each paper return so there is no excuse for the submission of photocopies.

Finally, you could also point contractors to the HMRC website where this message is reinforced and guidance is given on how to complete the monthly return.

Further continuation sheets and blank returns can be obtained through the CIS Helpline on 0300 200 3210.