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HMRC internal manual

Construction Industry Scheme Reform Manual

From
HM Revenue & Customs
Updated
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Monthly return: log and capture monthly return: unsigned returns

 

CISR63600 Action guide contents
   

Only signed returns can be logged (or captured). 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 with form CIS300RL.

The signed monthly return should reach us no later than 14 days after the end of the tax month to which the return relates and penalties will be levied if it is not received by the original due date, and for each month until we receive the return. Returns that need to be sent back because they are not signed may therefore 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.