Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Construction Industry Scheme Reform Manual

From
HM Revenue & Customs
Updated
, see all updates

Procedures in NIC&EO PAYE Employer Office, Longbenton: contractor error on monthly return

To resolve these work items on the ‘Process Subcontractor Details’ exception worklist you will need to establish details of the incorrect items on the contractor return. In the ‘Identify Required Return’ window;

  • enter the return reference and period which needs correcting
  • select ‘OK’ and the ‘Return Details’ window will be displayed
  • ensure the Action drop down menu is showing ‘Continue Amendment’
  • select ‘OK’.

The ‘Subcontractor Details’ window will be shown and all the subcontractor details will be displayed. An exclamation mark (!) shown next to a subcontractor’s name indicates that an error exists with that subcontractor record. Each of the headings can be selected to activate a filter to sort the selected field into alphabetical or numerical order. For example, if there are many subcontractors, and to avoid scrolling through the windows to find the errors on the return, you can filter all the errors to the first window(s) by;
 

  • selecting the exclamation mark heading.

Any field containing unreadable data should be changed to show XXXX in that field. This information will allow you to establish which records require correction and to make contact with the contractor.

When the ‘Return requires correction’ field is set at ‘Yes’ on the PEGA work item, you may not see any exclamation marks (!) against the subcontractor entries. This happens when the contractor has phoned the CIS Helpline to advise of an error on the return and the CIS Helpline could not find the return to correct any errors. This could happen when a contractor has posted a return and RDC Netherton has not yet received or scanned the return. The CIS Helpline will set the ‘Correction required’ signal, and once the return is received and captured to the CIS system a work item will be created in PEGA.

Note: If the CIS Helpline is able to find the return requiring the amendment, they would not set the ‘Correction required’ signal but would correct the errors(s). No work item is then created.

To work cases appearing on the ‘Process Subcontractor Details’ exception worklist, you should refer to the Action guide at CISR95670 and carry out the actions described there depending on the type of error on the return.
 

Successful contact

When contacting the contractor you must be careful not to lead the contractor in anyway in order to confirm the information. The contractor must supply the required information and not simply confirm what you have told them. When the required information is received you should take steps to educate the contractor on the errors made to ensure they are not made again.