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: log and capture monthly return: introduction

 

CISR63600 Action guide contents
   

Once a monthly return has been completed, there are a number of options open to a contractor:

 

  • it can be filed on line (that is, over the internet). See CISR61060 for more details.
  • it can be filed electronically using appropriate third-party software.
  • it can be filed by electronic data interchange (EDI).
  • sometimes (for example, if it is a NIL return), the information can be phoned in.
  • it can be sent by post to the CIS processing centre.
  • or it could be taken (or sent) to an Enquiry Centre or local Network Office.

All paper returns issued (main issue, replacement or manual) include the address to post the completed form (and any continuation sheets) to. This is set out at CISR97050.

This is not a FREEPOST address as it was under CIS up to 5 April 2007.

All returns sent in by post, or received through an Enquiry Centre (EC) need to be logged and captured as soon as possible after receipt by the Rapid Data Capture (RDC) team at Netherton.

Most logging and capturing will be done by rapid data capture (RDC) at the Construction Industry Processing Centre. Exceptionally though some may need to be done manually in Network offices.

It is very important that every priority is given to this in view of the very tight timeframes for the returns cycle each month.

Remember:

 

 

  1. 5th of the month - the end date of the monthly reporting period.
     
  2. 5th of the month - also the date on which penalty warning notices are issued for returns in respect of the previous month that were not received by the 19th of the month just finished
     
  3. 6th of the month - the start date of the monthly reporting period.
     
  4. 19th of the month - the due date for returns for the income tax month just ended (contractors have 14 days in which to make each return)
     
  5. 19th of the month - also the date on which penalty notices are issued in respect of the warnings issued on the 5th of the previous month for returns that were not received by the 19th of the previous month
     
  6. 24th of the month - the date the CIS system automatically generates returns that will be needed for the next return period
     
  7. 29th of the month - by this date all returns generated for automatic issue are sent out to contractors.
     

Returns received therefore need to be date-stamped on the day of receipt and logged and captured as soon as possible thereafter.

Important notes

The above is particularly important on, or just after, the 19th of the month – the filing date. It is possible that some contractors and / or their agents may take or post returns to local Network Offices close to or on the statutory filing date, so allowing a longer time in which to complete the return.

Returns placed in a local Network Office post-box after business hours, but before midnight, on the 19th of the month should therefore be treated as having been filed on time.

It is, however, vital that Network Office post teams are aware of this for the first working day after the 19th of each month.

It must also be stressed that, if a contractor or agent takes their monthly return to an Enquiry Centre (EC), HMRC staff, in accordance with general policy, will not be able to give the caller a receipt for the monthly return(s) handed in at the EC.