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HMRC internal manual

Construction Industry Scheme Reform Manual

Monthly Returns and the End of Year (EOY) Process: Introduction

CISR69600 Action Guide contents

This paragraph serves as an overview of the contractor scheme End of Year (EOY) Process and Return Period Exemptions. With the introduction of ETMP from 6 April 2013 the CIS EOY Process will no longer exist as the charges from captured CIS Monthly Returns for the tax years 2013-14 onwards will be passed to ETMP by an overnight process. The guidance contained in this chapter relates to the tax years up to and including 2012-13.

Shortly after the end of the tax year the CIS system (for the tax years up to and including 2012-13) determined which schemes needed an EOY figure calculation. The CIS system calculated the figure of deductions made by the scheme based on the ‘effective’ and ‘concluded’ returns received in the tax year. This figure was sent to BROCS with a status of ‘Inactive’, ‘Full’ or ‘Provisional’, and where this was the first EOY figure being sent to BROCS for the tax year, it showed this by having an indicator of ‘New’. This was a fully automated process. Full details of the EOY Process and explanations of the different types of status given to the EOY total figure can be found at CISR69020.

After an EOY figure had been sent to BROCS it may become clear that this figure required amendment, when sending the amended figure across to BROCS it did this by having an indicator of ‘Amendment’. For further details of EOY amendments as well as the treatment of multiple calculations being sent on the same day see CISR69020.

Where BROCS was unable to match the record sent from CIS, details of the mismatch was produced and these were worked by the Employer Data Exception Unit, in DMB. For details of how to Resend the EOY figure see CISR69040. Where it was necessary to ‘Resend’ the CIS EOY figure across to BROCS, it showed this to BROCS by having an indicator of ‘Resend’.

The different types of EOY figures ‘New’, ‘Amendment’ or ‘Resend’, and the different ‘status’ given to each, either ‘Inactive’, ‘Full’ or ‘Provisional’ are visible in the function ‘View CIS Customer’ on the tab ‘EOY Totals’ as described at CISR90090.

Monthly periods for which a contractor scheme was expected to submit a return may be marked as exempt for the purposes of filing a return. The effect of this was that DMB will no longer pursued the outstanding return, and any return periods with an exemption set against them was ignored when determining the EOY total figure. For further details of Return Period Exemptions see CISR69050.