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HMRC internal manual

Construction Industry Scheme Reform Manual

Monthly return: errors on returns: agents and capacitors

CISR66600 Action guide contents

As authorised agents and capacitors are able to receive, complete and request replacement contractor returns, they are also allowed to report errors for correction.

See CISR62110 for more information on agents and capacitors.

Remember, there are two types of agent under CIS - Customer Level Agents (CLA) and Scheme Specific Agents (SSA). See CISR19000 for more information.