Monthly return: issue monthly return: preparing the form CIS300(Man)
Preparing the form CIS300(Man)
(This action guide follows on from action guide CISR62620)
With the information you obtained using ‘View Customer’ you should now have enough information to prepare a manual return for issue.
You will need to know:
- the period (income tax month) the return is for
- the name of the contractor it relates to
- the name of the relevant scheme (remember, there may be more than one)
- the fact that the contractor scheme in question is in its default ‘active’ state
- the address to send the return to
- how many continuation sheets are needed, and
- that a return has not already been made for the period now asked for.
When you have all of this:
- Write the name and address of the contractor in the address box at the top of page 1 of a CIS300(Man).
- Under ‘References and month ending’ on page 1, enter the relevant tax month and year for this return.
- You must enter the Accounts office reference and the Contractor’s UTR.
- Include sufficient continuation sheets (CIS300(CS)(Man)), remembering to enter on each the relevant accounts office reference, UTR and the relevant return period.
Note, there is no need to pre-populate a manually issued return with details of subcontractors either paid or verified. There is also no need to X fill boxes on the return. CISR62020 onwards has more information on pre-population.
The term to ‘X fill’ means the entering in non-pre-populated information fields on a pre-populated return (typically page 2) by the computer of a series of ‘X’’ marks. This prevents a contractor from entering information on the wrong part of a return.