CISR62620 - Monthly return: issue monthly return: manual return - preparation

CISR Reference Topic
CISR62000 Information contents

Manual return - preparation

Use this action guide when you need to issue a return manually to either a:

  • Contractor / deemed contractor,
  • Acting agent / capacitor, or
  • Trust.

See CISR62170 for more information on some of the circumstances in which you may need to do this.

Do I need to issue a manual return?

Always establish the reason you have been asked to issue a manual return. Remember– there may be other options. For example, accepting a Nil return by phone, correcting an existing return and so on.

As a general rule of thumb you can issue a manual return if the original has been:

  • lost, or
  • destroyed, or
  • spoilt, or
  • never received, or
  • no previous returns have been issued (for example, because a contractor has just started paying subcontractors for the first time).

Steps to take

There are three key steps to take before a manual return can be issued. These are:

  1. Identify and authenticate (1-5 below)
  2. Access designatory information (6-7 below)
  3. Complete and issue the return (CISR62630).

Identify & authenticate

  1. From the ‘Identify Customer’ window complete the mandatory information fields (those marked with an asterisk ‘*’) in the top four boxes. (If you do not have the reference numbers you need, you can use the ‘find individual’ or ‘find scheme’ buttons as a tracing facility). Remember, the fastest route to a contractor scheme is by entering the Accounts Office (AO) reference. All other routes mean you have to select the right scheme from the CIS main menu.
  2. Complete the ‘contact’ field by using the drop-down menu. There are four options here:
  • Customer
  • Agent
  • Capacitor, or
  • Internal Enquiry.

If you select any of the first three, you will also need to complete the ‘channel’ and ‘receipt date’ fields. If you select ‘internal enquiry’, these fields will be greyed out.

  1. If necessary, complete the ‘channel’ field by using the drop-down menu. There are four options here:
  • Phone (inbound)
  • Phone (outbound)
  • Paper, or
  • Face to face.
  1. You will be able to complete the ‘receipt date’ field with the relevant date if you have selected ‘paper’ as the channel. This can be today’s date or earlier. For any other ‘channel types’ this field should remain blank.
  2. Select the ‘OK’ button.

This will either take you directly to the CIS main menu (if you selected ‘internal enquiry’ from the ‘contact’ field in the previous window), or to the ‘authenticate’ window (if you selected ‘customer’, ‘agent’, or ‘capacitor’). Authenticating and selecting the ‘OK’ button will also take you to the CIS main menu.

Access Designatory Information

  1. From the CIS main menu select the name of the contractor scheme to which you need to issue a manual return by checking the box to the immediate left of the relevant entry.
  2. From the CIS main menu select “View Customer”

There are four tabs at the top of the window:

  • Scheme details
  • Scheme returns
  • Scheme verifications, and
  • Scheme agent details.

Scheme Details

provides this information:

  • whether any action has been taken regarding a missing return
  • whether a scheme is inactive. (Remember, ‘active’ is the default state of a contractor scheme. It can only be ‘inactive’ on the request of the contractor or an acting agent. (See CISR67000 onwards for more information).
  • the date of registration
  • the effective start date on CIS
  • any cessation date
  • electronic filing indicators
  • address details (you can access the HMRC communications, CIS communications and HMRC base addressees by using the drop-down menu. If you need to update an address, you will need to access the ‘update customer’ window. See CISR30000 for more information).
  • compliance activity, and
  • scheme movements.

The ‘designatory details’ button at the bottom left of the window provides you with information about:

  • the customer and the various address types available
  • telephone numbers and email addresses
  • any special needs, and
  • any signals present.

The ‘scheme details’ button at the bottom of this window takes you back to ‘scheme details’.

Scheme Returns provides information about returns that have already been issued and received.

Any entry under ‘unmatched returns’ indicates that a return has been made with a valid scheme reference but there is a problem with (for example) the UTR. A worklist item will have been created for any unmatched return.

In the unlikely scenario that a matched return is subsequently unmatched and a worklist item created, the corresponding Accounts Office reference will be changed by the insertion of ‘XX’ in the alpha characters of the reference. For example, if a matched return carried a reference of 123PA456789, if it is subsequently unmatched for any reason, the reference will change to 123XX456789.

The ‘return details’ button at the bottom of the window allows you to view details relating to any selected return in the ‘scheme returns’ window.

The ‘returns history’ button provides information on the current status of a return as well as any history relating to previous returns since corrected. For example:

Say a return for Scheme 1 is made for the month to 5 July 2011. This gets a ‘match 1’ reference and becomes ‘effective’. Later on a correction is made and the return for Scheme 1 for the month to 5 July 2011 gets a match 2 reference and becomes effective. The previous return (that with the match 1 reference) at the same time becomes superseded.

An operator viewing the latest return using ‘View Customer’ will see thefollowing information:

  • Effective return (this will be the corrected return – that with the match 2 reference)
  • Trace from (this will be that originally captured for match 1, now ‘superseded’)
  • Trace to (this will be the corrected return captured for match 2, now ‘effective’)
  • Trace action (this will show – in this example – ‘correct error’).

Complete and issue a manual return

  1. Now go to the action guide at CISR62630.