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HMRC internal manual

Construction Industry Scheme Reform Manual

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HM Revenue & Customs
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Monthly return: process monthly return: background information

CIS returns will all be grouped together on receipt at Netherton from Royal Mail as the return address for CIS returns (CIS300) will share the same postcode. Aspire staff will open the envelopes on the day of receipt and check the contents. Items may fall into various categories; see CISR68610 for more information about these.

Where the return can proceed to scanning the forms will be collated into management batch sizes, each batch of returns carrying with it the date of receipt for that batch of returns on a batch header sheet, only returns with the same date of receipt will be grouped together in a single batch. If the returns within a batch are all suitable for processing, the whole batch will be placed into crates and the crates are then passed to an Aspire operator for scanning and electronic images produced of each return within the batch.

Returns are normally logged and captured by Rapid Data Capture (RDC). The Rapid Data Capture operation captures both handwriting and specified pre-populated detail from specific areas on HMRC return forms CIS300, CIS300CS, CIS300(man) and CIS300(man)(CS). It then converts the writing into electronic information and transmits this information to the HMRC CIS computer system for processing.

These electronic images are then transferred for background processing by both Intelligent Character Recognition (ICR) and Optical Character Recognition (OCR). These processes attempt to interpret specified fields within the form(s) in accordance with rules they have been given.

If there are any difficulties here with fields being read, the electronic image becomes the subject of a work management item (WI) and is handled by HMRC (OS) staff manually. Images that cannot be dealt with electronically are handled by an HMRC team based at the Processing Centre.

The overall aim of RDC is to capture data that accurately reflects the content of the return submitted. It is neither a requirement nor an objective to verify data on the form outside of a defined minimum. So, anything other than the odd character repair (for example, making an ‘l’ look like a ‘t’ if that is what was intended, and so on) will fall to an HMRC team for manual capture and processing.

The primary objective of the processing stage is to check, verify and validate the information given on a monthly return. Ultimately, the aim is to get a return to an ‘effective’ status (see CISR63050 and CISR66010 for more information on the state of a return) thereby allowing payments and deductions information from the return to be linked to CIS and other systems.

There is further information available at CISR68000 concerning Rapid Data Capture and the process to follow where for example, a return fails Intelligent Character Recognition.