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HMRC internal manual

Construction Industry Scheme Reform Manual

HM Revenue & Customs
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Monthly return: log and capture monthly return: archiving records


CISR63600 Action guide contents



Once a return has been logged, captured and processed, its digitally scanned image will be retained for later retrieval in the CIS core system. This is known as ‘archiving the record’.

Archived digital images of processed returns will be retained for a period of 7 years plus the current year.

(For example - the archived digital image of a return for the period 6 August to 5 September 2009 will be available for retrieval and viewing until 5 September 2017).

Archived digital images will generally be available to HMRC within 24 hours.

The paper return will be kept for 7 days for validation purposes and then destroyed.

If, exceptionally you need to see a digital image of a return, you should send a written report explaining the reason for your request to the CIS Business Helpdesk. They will then liaise on your behalf with the HMRC on site liaison team based at RDC (Netherton). The information will however be returned direct to you from the liaison team.