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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: Rapid Data Capture (RDC) guidance: Unreadable characters on contractor returns that prevent capture by RDC

 

CISR68000 Information guide contents
   

 

  • Where a field, except for the Return Period and ‘pence entries’ for the total amount deducted, is unreadable on a return, enter ‘XXXX’ in that field.
  • Where the Return Period is unreadable on the return, enter ‘XX’ in month field plus ‘XXXX’ in the year field.
  • Where the ‘pence entries’ for the total amount deducted is unreadable on a Return, enter ‘00’.

Note that X’s cannot be used in place of an AO reference. This should be either the alphabetical or numeric entries on the form or the NOREF pseudo entry as detailed at CISR68770.