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HMRC internal manual

Construction Industry Scheme Reform Manual

Monthly return: log and capture monthly return: logging monthly returns


CISR63600 Action guide contents


When should a return be logged?

It is vital that returns are logged as soon as possible after the day they are received. This is because of the very tight time frame in which the return cycle sits.

Remember pre-populated returns will be issued on the 29th of each month. Contractors then have until the 19th of the following month to make their returns. Penalties for late filing will commence when returns are not made by this date. It is therefore crucial that returns are logged as they are received, particularly those made close to or on the filing date.

Having said this, remember that the first penalties for the late filing of returns will not be charged until 6 months after the date the new scheme begins. If, for example, the operative date is 6 April 2007, the first late filing penalty will arise for returns for the tax month 6 September to 5 October received after 19 October 2007.

The date of receipt of a return is the date it is received by HMRC. Paper returns will continue to be date stamped. But, when they are logged Contact History Framework will record the appropriate date. Today’s date is the default date here, although this can be manually changed. Returns logged by telephone or e-channel method will be similarly treated.

When can a return be logged?

Only signed returns can be logged. So the first thing to check is always the declaration on page 4 of the return. If this has not been signed, the return cannot be logged. Instead it must be sent back to the contractor. See CISR63090 for more information on what to do if you receive an unsigned return.

Returns that need to be sent back because they are not signed may run a very real risk of missing the filing date. However, a return is not complete until it is signed. So you should resist any claim by a contractor that one had been sent to us at an earlier date. Any earlier dates are irrelevant for unsigned returns.

What happens to a return when it is received locally?

All returns received locally need to be date-stamped. This is vital if the return is received before the 19th of the month.

The office date stamp imprint needs to be on page 4 of the CIS300 in the white space under the box headed ‘What to do next’. Please do not date stamp the form anywhere else. This is because when the return is scanned, the processes employed –intelligent character recognition (ICR) and optical character recognition (OCR) – use markers imprinted on the form itself. Any mark outside of the pre-printed boxes (particularly date stamps) is therefore likely to interfere with these processes.

All paper returns received in a Network Office or Enquiry Centre (EC) need to be sent to Netherton at the above address on the day of receipt.

As returns need to be logged and captured as soon as possible after they are received, batches need to be sent daily by TAXPOST DIRECT. It is very important that you use a polylope to send returns to Netherton.