Monthly returns and the End of Year (EOY) Process: removing a Return Period Exemption
This Action Guide outlines the process involved when an operator wishes to unset a return period from being exempt for filing a return. To access this functionality the user will need to hold the CISR Penalty Administrator, Compliance Manager, CISR Process Manager or Pursuit Manager roles.
Authentication is not a requirement to access this function. Therefore, from the Identify Customer window enter the UTR/AO reference and ‘Internal Enquiry’ as the ‘Contact’ then select [OK]. From the CIS Main Menu window;
- Select the required contractor scheme.
- Select ‘Maintain Return Period Exemption’ function from the menu.
The window now visible ‘Tax Year Summary’ provides the ‘start’ and ‘end’ dates of the current tax year and the six preceding tax years. To the left of this window are the contractor’s name, UTR and Nino, with the scheme name and AO reference recorded along the top.
- Identify the tax year appropriate to the period that you wish to unset the exemption for and select either the ‘Start’ or ‘End’ date for that year. This selection will take you into the ‘Return Period Exemptions for Tax Year’ window.
For the tax year selected each return period is shown with details of any exemptions previously set.
- Select the checkbox next to the chosen return period that you wish to unset. You can select more than one return period to unset exemptions for in one session, as long as the same ‘reason’ applies to all exemptions to be unset.
- Select the ‘Update Exemptions’ button at the bottom of the widow. This will take you into the ‘Update Return Period Exemptions’ window where the selected return periods will now be shown at the top.
- You must now enter the reason for un-setting the exemption in the free-format ‘Reason’ field, you can enter a maximum of 50 characters.
- Select the ‘Unset Exemption’ button at the bottom of the window. You will be taken back to the ‘Return Period Exemptions for Tax Year’ window where details of the changes that have just been entered will be reflected.
- If you are happy with the changes made select the [OK] button at the bottom of the window at which time the changes made will be committed to the system.
The system will now determine whether it is necessary to:
Send an update to DMB of the outstanding returns requiring pursuit for which exemptions have just been unset.
Submit an amended EOY figure and status to BROCS for the scheme.
- Selecting Back – takes you back to the ‘Return Period Exemptions for Tax Year’ window (with any changes made being lost) so you can look at the case again.
- Cancel – Returns you to the CIS Main Menu, with all data entered being lost.