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HMRC internal manual

Construction Industry Scheme Reform Manual

From
HM Revenue & Customs
Updated
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Monthly return: Rapid Data Capture (RDC) guidance: determining the relevance of any attached items

 

CISR68000 Information guide contents
   

HMRC staff at Netherton will need to decide what action must be taken with any enclosures that are sent by contractors with their monthly return. They should proceed as follows:

 

 

 

  1. split the attachments into CIS & non-CIS items
     
  2. send the non-CIS items to their appropriate business areas or offices using current tracing procedures
     
  3. decide upon the action required in respect of CIS-specific items. In this respect;
     

 

 

* for Return Corrections – send these to the CIS Centre at Newry for action  
   
* for any other CIS items including changes of address, verification requests, registration forms, appeals, miscellaneous CIS related correspondence and so on – date stamp as explained at [CISR68670](https://www.gov.uk/hmrc-internal-manuals/construction-industry-scheme-reform/cisr68670) and then pass to the customer’s processing office for action