Compliance: Record (Unallocated) Deduction Details
This Action Guide outlines the process involved when a compliance officer wishes to update the compliance history of a contractor scheme record by recording, or updating existing CIS unallocated deduction details in respect of a closed investigation. To access this functionality the user will need to hold either the CISR compliance officer or CISR compliance manager roles.
If you are updating an existing history record the process will be identical to recording information for the first time however the details in those fields may already be pre populated with recorded details which you may wish to overwrite - where appropriate, or add to information already recorded within the deduction notes field.
It is not necessary to complete the authentication process to access this function. Therefore, from the Identify Customer window enter the UTR or AO reference and ‘Internal Enquiry’ as the ‘Contact’ and select [OK]. From the CIS Main Menu window
- select the required contractor reference number
- select ‘Record Compliance History’ from the menu.
The ‘Record Compliance History’ window will display a history of the existing ‘Compliance Activities’ in the top half and ‘Manual Penalties’ that have been levied, in the bottom half against the selected reference.
- Select the button ‘Record Investigation’ in the middle left of the window which takes you to the ‘Investigation Details’ window. The subcontractor or contractor scheme name and reference number will be shown at the top.
- Select the button ‘Record Deduction Information’ in the middle of the window. This will take you to the ‘Deduction Details’ window, the contractor scheme name and reference number will be shown at the top.
The Deduction Details window displays the following fields for completion
- Return exemptions have been set - It is possible that as a result of the employer compliance review undertaken a monthly return for a specific period is now no longer due because it has been included within the period of investigation. The function ‘Maintain EOY Exemption’ allows an officer to mark a return period exempt from filing a return for a specific period. Once set, no return will be expected for that period, for further information see CISR69050. To set an exemption you will need to hold one of the following roles; penalty administrator, compliance, process or pursuit manager. After an examination of the case select and set either the ‘Yes’ or ‘No’ radio button.
- Penalty Inhibitions have been set - If a return exemption is set for a specific month it is possible that a penalty inhibition should also be set in respect of that return. A penalty inhibition will prevent the issue of all new automatic filing penalties for the period inhibited, for further information see CISR65090. If it is established that a penalty inhibition is now due for a certain period you should proceed to set an inhibition by accessing the function ‘Maintain Penalty Inhibition’ described in the Action Guide at CISR65660. After an examination of the case select and set either the ‘Yes’ or ‘No’ radio button.
- Period covered by Settlement Start (date) - Enter the first monthly return period ‘start date’ covered in the employer compliance review. If, for example the investigation covered the period 6t h April 2007 to 5t h April 2008 the first monthly return ‘start date’ will be 6th April 2007. As the date 06 is already entered, April should be entered as 04 and the year as 2007 in the two available fields.
- Period covered by Settlement End (date) - Enter the last monthly return period ‘end date’ covered in the employer compliance review. If, for example the investigation covered the period 6t h April 2007 to 5t h April 2008 the last monthly return ‘end date’ will be 5th April 2008. As the date field 05 is already pre-populated, April should be entered as 04 and the year as 2008 in the two available fields.
- Unallocated Deductions - Record the amount (in pounds and pence) of any unallocated CIS deductions made by the contractor to unnamed subcontractors. To revise existing details you should overwrite any entries already shown.
- Add Deduction Notes - Select this button to add any supplementary information relating to the deduction details entered. This is particularly useful when amending the ‘unallocated deductions’ field as you can record details of the subcontractors name, reference and the total of deductions allocated to them. You should enter your PID alongside any entries made as the system will record only the date and time of any entries made. All entries should be clear and concise and the details should be compliant with the Data Protection Act/Freedom of Information Act. You should also avoid using abbreviations and acronyms to be sure the note will be understandable to others.
At the bottom of this window are three buttons, they are,
- Back - Retains the information entered and returns you to the Investigation Details window.
- Cancel - Returns you to the CIS Main Menu, with all data entered being lost
- Accept - The entries that have been made will be saved and you will be returned to the ‘Compliance Activities and Penalties Overview’ window.
- Assuming you have selected ‘Back’ you will again be returned to the Deductions Details window.
- Select the ‘Accept’ button to be taken to the Investigations Details window.
- Select ‘Accept’ from here to be taken to the ‘Compliance History Activity’ window where an overview of the data entered will be shown.