Monthly return: errors on returns: typical scenario examples
|CISR66600||Action guide contents|
This information panel provides examples by way of typical scenarios to illustrate how errors and omissions made on a return are corrected. They do not cover everything you’ll see, but will provide you with a flavour for things.
Example 1 - simple error
Company B complete their CIS300 return for the period between 6t h August and 5t h September 2009 and submits it online on 10t h September 2009. It includes details of a number of payments to subcontractors, one of whom is Alan Carthy.
Mr Carthy is entitled to payment under deduction and has been verified. The return shows that he has been paid £3,700 with a deduction of £620.
On 15t h September though, Company B notice two mistakes on the return. Firstly, they’ve misread their payroll records relating to the payments made to Mr Carthy; the actual payment made was £3,100 with a deduction of £620. Secondly, they’ve omitted a gross payment of £300 to ABC Ltd.
Note that the ‘return details’ window on the CIS system may already show that the original ‘effective’ return may include errors. An ‘!’ mark in the far left-hand column against a subcontractor payment entry might suggest (for example) that an incorrect deduction may apply to a captured payment.
To rectify this they complete a new CIS300 for the same period but showing the right information. To save time and as the due date is fast approaching, they resubmit online.
Example 2 - incorrect AO reference and return period details
The same details for Company B as in example 1 above. However, when submitting a new CIS300 showing the corrected information in respect of the payments made to Mr Carthy and ABC Ltd, they enter the return period as 31/08/2009 (instead of 05/09/2009) and misquote their AO reference - they show it as 123123456 instead of 123PJ00123456.
On attempting to log the return it becomes ‘unmatched’ and a work item (WI) is created.
The action guide at CISR66640 shows you how to deal with unmatched returns.