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HMRC internal manual

Construction Industry Scheme Reform Manual

Monthly return: log and capture monthly return: unique return identifier barcode


CISR63600 Action guide contents

Unique Return Identifier

All pre-populated returns will be uniquely identified with a barcode. This will be printed on every side of a pre-populated return, including any continuation sheets.

The barcode contains a digitised image of the following:

  • the month the return relates to in the format MMYY (for example, 0709)
  • accounts office reference number in the format 12312345678 (that is, the letter ‘P’ and the check character will be omitted).

The barcode forms a unique return identifier and will assist the matching of pre-populated returns with continuation sheets.