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HMRC internal manual

Construction Industry Scheme Reform Manual

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

CISR69600 Action Guide contents

This function allowed the user to re-send the CIS EOY figure to BROCS for years up to and including 2012-13 when a mismatch occurred. This work was undertaken by the CIS Centre Newry and DMB staff. You will need to hold the CISR Processor, CISR Processor Manager or CISR BHD Advisor roles to access this function. As there is no CIS EOY facility from the 2013-14 tax year because of the introduction of ETMP, the re-send facility will not be required for the 2013-14 tax year onwards.

Where the calculated EOY figure and status was sent to BROCS and the scheme could not be matched by BROCS a mismatch resulted. A paper report of these was compiled centrally at the Accounts Offices and sent to the CIS Centre Newry for them to resolve the mismatch. When investigation of the previously rejected scheme details was resolved the CIS Centre Newry will then use the CISR function ‘Resend EOY Totals’ to resend the calculation to BROCS for years up to and including 2012-13.

There are two main reasons why the EOY figure sent from CISR may mismatch when it was received by BROCS. These were;

  • Invalid scheme type; CIS sends the EOY figure for a ‘PSC’ scheme, but BROCS has been told by EBS that it is a ‘P’ only scheme.
  • The scheme is noted as cancelled on BROCS. This could happen quite easily since EBS sends across multiple data changes to BROCS and all must pass or the whole scheme is rejected. For example, if EBS notifies BROCS of a cancellation, change of scheme type and address change for a scheme, all three items must pass BROCS validation or none of the changes are notified.

In the unlikely event that more than one resend EOY calculation was received for the same scheme and tax year on the same day by BROCS only one request was processed and treated as the resend calculation. The EOY total for a scheme was calculated at the end of the day and not at the point when the amendment or resend request was submitted.

Where it is necessary to ‘Resend’ the EOY total, it showed that this is a re-send of the original EOY total by having an indicator of ‘Resend’ when this was sent across to BROCS.

See the Action Guide Resend EOY Totals at CISR69610 for details of how to carry out the process.