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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: introduction

 

CISR66000 Information contents
   

The action guides you will find in this chapter are as follows:

  • CISR66620 - How to correct a simple error on a return (already captured)
  • CISR66630 - What to do with unresolved multiple returns for the same scheme and period. This includes information on the discarding and the merging of returns
  • CISR66640 - What action to take with unmatched returns
  • CISR66650 - What happens when returns are not found for a provided scheme and period. There’s also an action guide with the steps you need to take to find an unmatched return, and a note about what to do if a provided AO reference relates to a concluded scheme
  • CISR66660 – How to transfer a monthly return from one scheme to another. There are a number of reasons why you might need to do this. A typical example is where a sole trader or partnership incorporates and, instead of making a return on new company stationary, the old stationary for the former business is used in error. When this happens you will need to transfer the return from the old unincorporated scheme to the new incorporated one.

You may also want to see the scenario examples in the information panel at CISR66020 for more background information on this topic.