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HMRC internal manual

Construction Industry Scheme Reform Manual

HM Revenue & Customs
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Monthly return: Rapid Data Capture (RDC) guidance: returns failing the capture process


CISR68000 Information guide contents

HMRC staff at Netherton will, in addition to items identified at the post opening stage, receive monthly return forms that have failed Intelligent Character Recognition (ICR).That is to say, where the Optical Scanner could not read or distinguish items written on those monthly returns. HMRC staff at Netherton will also receive those returns that do not satisfy the Minimum Data Set (MDS) criteria. These criteria are:

For a Pre Populated Main Return

  • a valid Accounts Office reference
  • the period (month and year) must be a valid month and year
  • the Return must be signed

For a Main Return (Manually issued)

  • a valid readable entry in the Accounts Office reference field
  • the Return must be signed

As for the items delivered by post and detailed at CISR68610, extracted return forms will be kept together with a covering stencil indicating the date scanned. ‘Extracted’ forms will not be mixed with ‘post’ items.

Action will then be taken as follows:

  • ICR failures will be considered for manual capture
  • MDS failures will be sent back to the contractor where unsigned (see CISR68630) or, in situations where the Accounts Office reference is absent, the procedures outlined at CISR68770 will be followed