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HMRC internal manual

Construction Industry Scheme Reform Manual

Procedures in NIC&EO PAYE Employer Office, Longbenton: contractor return exceptions

There are five different exception types that NIC&EO Longbenton will deal with. Work items will be created in PEGA once the monthly return is processed and will be presented to operators through the PEGA WM Tool in priority order. The list of priorities can be found in the NIC&EO PEGA Guidance at CISR92190.

Further detailed guidance can be found by using the links below.

A contractor monthly return cannot be matched to a contractor scheme or month (unmatched contractor return) CISR92080
More than one return is received for the same contractor scheme and month (multiple return) CISR92090
A contractor monthly return is received when a CIS scheme is closed (CIS interest in scheme concluded) CISR92100
A continuation sheet cannot be matched to a contractor return sent in the same envelope (unmatched continuation sheets) CISR92110
Where a contractor has made an error on the monthly return (process subcontractor detail exceptions) CISR92120