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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: work items


CISR63600 Action guide contents


Capture problems – work items

This instruction should be read in conjunction with CISR63070 which provides a general background to capture problems where it is not possible for a return to undergo Rapid Data Capture (RDC).

Some of the more commonly envisaged problems which may result in a return having to be manually captured on a work item (WI) are as follows. This is not a definitive list, but you may find it of use in a proactive capacity.

Remember that it will be exceptional for a return to be logged and captured at a local Network office.

There are five different exception types that the CIS unit attached to the accounts office at Shipley will deal with. Each of these exception types will give rise to a work item(WI).

  1. Orphaned (or unmatched) continuation sheets – that is, forms CIS300(CS) or CIS300(CS)(Man) received on their own and without a form CIS300. See CISR66050 for more information.
  2. Unmatched return – that is, returns which cannot immediately be linked to a specific contractor and scheme. For example, because the UTR and / or AO references are illegible or omitted, or an invalid period is shown on the return.
  3. The second example at CISR66020 describes a typical scenario giving rise to an unmatched return. The action guide at CISR66640 explains what to do with them.
  4. Multiple returns – that is, more than one return received at the same time for the same scheme and period. The action guide at CISR66630 has more information.
  5. Concluded scheme – that is, a return is received for a scheme that is either not shown as ‘live’ on the CIS system, or has been closed on EBS. A note at the end of CISR66650 explains what to do.
  6. Subcontractor details – that is (and for example),
* unreadable or unrecognised financial fields
* unreadable or unrecognised subcontractor designatory information fields
* minus financial values
* direct costs of materials exceed total payment made
* financial entries with no corresponding subcontractor information
* return correction requested prior to capture.