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HMRC internal manual

Construction Industry Scheme Reform Manual

Monthly return: errors on returns: future dated returns - special note

CISR66600 Action guide contents
   

The information panel at CISR61260 introduced you to what happens when a future dated return is submitted for a period too far in advance for it to be processed.

The archived future dated return carries a ‘submitted’ status pending the submission of a new return for the same period but at a later date. The new return, when made, will retain the date of logging of the original return.

The new return could either retain the period of the original return, or amend it to a different period.

However, it is important to note here that the CIS system will prevent a user from amending the original ‘submitted’ return if, bearing in mind the original logging date the amendment would still mean the new return is for a period more than three months in the future.