CISR66040 - Monthly return: errors on returns: agents and capacitors

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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.