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HMRC internal manual

Construction Industry Scheme Reform Manual

From
HM Revenue & Customs
Updated
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Monthly return: process monthly return: education letters

Any discrepancies or errors found during the processing of a monthly return will result in the contractor or agent being sent one or more of the following education letters. The text of each is provided for information in case you should get an enquiry about its issue locally. Most of these letters are issued automatically, however the CIS323F, CIS323G and the CIS323H are operator initiated, following a prompt given to the operator when using the function “Correct Error on Return” in CISR.

Each letter will include a return address and the CIS helpline number. So, if you do get a local enquiry about an automatically generated education letter, you should refer the contractor to the CIS helpline on 0300 200 3210.

CIS323(A) - inactivity signal set after next return generated

‘On your recent contractor’s monthly return you ticked the box on page 4 indicating that you will not be paying any subcontractors for the foreseeable future. Unfortunately we were unable to stop the issue of your contractor’s monthly return for the period ending 05/mm/yyyy from being produced and sent to you.

‘Please do not send this return to us unless you have payments or deductions to report. We have suspended the issue of any further returns for a period of six months. It is your responsibility to let us know at once if you make any payments to subcontractors during this period’.

CIS323(B) - inactivity requested but declined because outstanding return(s) required

‘On your recent contractor’s monthly return you ticked the box on page 4 indicating that you will not be paying any subcontractors for the foreseeable future. We would normally suspend issue of any further monthly returns for a period of six months.

Before we can treat you as inactive, please phone the CIS helpline immediately in order to clarify the correct inactivity periods you require’.

CIS323(C) - monthly return submitted too far in advance

‘We have received your contractor’s monthly return for the above period which is too far in advance for us to accept at this time.

‘If you have entered the period incorrectly, please call the CIS helpline on the above number so that we can correct it. If not, you will need to send in another contractor’s monthly return for this period at the right time’.

CIS323(D) - return marked as nil but monetary values included

‘We have received your contractor’s monthly return for the above period and note that you have included amounts in some of the boxes, but have also completed the nil declaration on page 4.

‘We have treated this monthly return as one which reports payments to subcontractors and/or deductions from subcontractors. If you disagree, please call the CIS helpline to let us know what the correct entry should be.

‘You can also get information about filing your monthly returns on line by logging on to our website at .

CIS323(E) - no monetary values and not marked as nil return

‘We have received your contractor’s monthly return for the above period.

‘There are no amounts entered on the monthly return and you have not filled in the nil declaration box on page 4. Although we have treated this as a nil return, please make sure that future returns are filled in correctly’.

CIS323(F) - unmatched contractor return

‘We have received a contractor’s monthly return that we cannot match to our Construction Industry Scheme records. We believe it may belong to you for the accounts office reference above.

‘We have tried to phone you without success. Please call the above number so that we can help to resolve the matter.

‘Until we are certain that the contractor’s monthly return belongs to you, we will continue to charge penalties on the outstanding return’.

CIS323(G) - more than one return for scheme and period

‘We have received more than one contractor’s monthly return covering the same period for the above accounts office reference.

‘We have tried to phone you without success. Please call the above number to tell us which of the returns we have received is the correct one.

‘We will treat the first return we received as the correct one unless you contact us and tell us otherwise’.

Note…Although this letter is automatically issued where there is more than one return for the same scheme and period, there is no confirmation box or message displayed to confirm that the CIS323(G) has been sent.

CIS323(H) - unreadable information at subcontractor level on monthly return

‘We have received your contractor’s monthly return for the above period.

‘Unfortunately some of the information you have supplied about payments you have made to subcontractors is unclear. Please call us on the above number so that we can clarify the information’.

CIS323(I)

Text for this letter is a combination of that used for CIS323(A) and CIS323(D)

CIS323(J)

Text for this letter is a combination of that used for CIS323(A) and CIS323(E)

CIS323(K)

‘We have received your Contractor’s monthly return for the above period and note that you have included amounts in some of the boxes, but have also completed the nil declaration box on page 4.

We have treated this monthly return as one which reports payments to subcontractors and/or deductions from subcontractors. If you disagree, please call the CIS helpline to let us know what the correct entry should be.

You also ticked the box on page 4 indicating that you will not be paying any subcontractors for the foreseeable future. We would normally suspend issue of any further monthly returns for a period of six months.

Before we can treat you as inactive, please phone the CIS helpline immediately in order to clarify the correct inactivity periods you require’.

CIS323(L)

‘We have received your Contractor’s monthly return for the above period.

There are no amounts entered on the monthly return and you have not filled in the nil declaration box on page 4. Although we have treated this as a nil return, please make sure that future returns are filled in correctly.

You also ticked the box on page 4 indicating that you will not be paying any subcontractors for the foreseeable future. We would normally suspend issue of any further monthly returns for a period of six months.

Before we can treat you as inactive, please phone the CIS helpline immediately in order to clarify the correct inactivity periods you require’.