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HMRC internal manual

Construction Industry Scheme Reform Manual

Monthly return: Rapid Data Capture (RDC) guidance: date stamping items received


CISR68000 Information guide contents

HMRC staff at Netherton must date-stamp any non-CIS or miscellaneous items that are to be passed to another business area with the date of receipt. The date-stamp must be placed away from any readable fields and should not obscure any text.

Please note that if the contractor return is unsigned, it must not be date-stamped. Instead, it must be sent back to the contractor with an appropriate covering letter. See CISR68630.

Any enclosures that have no ‘business value’ (that is they do not contain any information relevant to HMRC) must be returned to the customer with a covering letter.