CISR66050 - Monthly return: errors on returns: Orphaned continuation sheets

| CISR66600 | Action guide contents | |—————————————————————————————————–|———————–|

Orphaned Continuation sheets

If a contractor has requested they file their monthly return by ‘paper’ the completed return (CIS300) and any accompanying continuation sheets (CIS300 (CS)(Man) should be returned directly to the CIS Processing Centre at Netherton. (The return address is included on the forms).

There will be times however when the completed return and continuation sheets are posted to a local Network office. It is important that these returns are forwarded to the Processing Centre on the day of receipt and you should refer to CISR63620 for the action to be taken in these situations.

It is also possible that a continuation sheet will be received in a local Network office with no monthly return or covering letter accompanying it. These sheets are known as Orphan continuation sheets. In these cases, because there is no way of knowing the reason for the submission of the continuation sheet it should be date stamped on the day of receipt and sent direct to the CIS Centre at Newcastle in a polylope. (They will investigate the reason for the continuation sheet with the contractor and then go on to action the sheet accordingly).

If however a continuation sheet is received by post in a local Network office together with a covering letter or message explaining the reason for its submission as being either,

• A correction to a previous return submitted, or
• An addition to a return already sent

and there are completed entries for AO reference/ UTR and Period Ending on the continuation sheet you should forward this to the CIS Centre Newcastle who will use function ‘Correct Return Error’ to add the continuation sheet details to the return.

If the CIS Centre Newcastle is unable to identify the correct AO reference from the details quoted on the sheet you will in the first instance have to try and identify the scheme reference from the details contained either in the covering letter or from information within the continuation sheet. Information that might help you identify the contractor scheme reference could be;

• A verification number being present on the continuation sheet. You may be able to use the function View Customer to view the subcontractors’ record to ascertain the contractor (and reference number) that verified the subcontractor during the same period.
• Subcontractor’s names and UTR’s on the continuation sheet. As a last resort it may be necessary to contact the subcontractors to establish which contractors they worked for during the period shown on the continuation sheet.

If you are still unable to match the orphaned continuation sheet to a contractor return, it may be necessary to write to the contractor to whom you believe it relates and / or one or more of the subcontractor shown on the continuation sheet to establish for certain who the contractor and / or what month the continuation sheet relates to. The CIS Centre Newcastle uses a series of stock letters for this purpose.