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HMRC internal manual

Construction Industry Scheme Reform Manual

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HM Revenue & Customs
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Monthly return: errors on returns: ‘Inactivity’ claimed on the return you wish to amend

CISR66600 Action guide contents
   

Where you wish to amend a return which included a request for a period of ‘Inactivity’ by a contractor and the period of ‘Inactivity’ has not yet expired before you use the function ‘Correct error on return’, you should take special action as set out at CISR66670.

Example 1

A return for month ending 5 February 2010 included a request for ‘Inactivity’ for 6 months. On 19 July 2010 you wish to use ‘Correct Error on Return’ to amend this return. Before proceeding you should take the action as set out at CISR66670.

Example 2

A return for month ending 5 November 2009 included a request for ‘Inactivity’ for 6 months. On 19 July 2010 you wish to use ‘Correct Error on Return’ to amend this return. You may proceed as normal as the period of ‘Inactivity’ has already expired on 5 May 2010, you do not need to take the action set out at CISR66670.

Example 3

A return for month ending 5 November 2009 included a request for ‘Inactivity’ for 6 months and then, on the return to 5 June 2010, the contractor made a request for a period of ‘Inactivity’ for another 6 months that will not expire until 5 December 2010. On 19 July 2010 you wish to use ‘Correct Error on Return’ to amend the return to 5 November 2009. You may proceed as normal as the period of ‘Inactivity’ shown by that return expired on 5 May 2010, so you do not need to take the action set out at CISR66670.