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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Debt and return pursuit: CIS: timeline of events

  • By the 5th of the tax month, the CIS computer system sends pre-populated monthly returns to contractors who file paper returns.
  • On the 19th of each month, the contractor must submit the monthly returns.
  • On or around the 29th of each month, SAFE will issue penalty notices following the CIS computer system sending:
    • details of returns that were filed late or are still outstanding to SAFE for the issue of a penalty as appropriate
    • a work item to IDMS for each return outstanding.
  • 30 days from issue of penalty notice, SAFE will pass a work item to IDMS for each penalty still outstanding.
  • As and when necessary, Local compliance can issue penalty charges manually.

Paying deductions of tax

Deductions made from subcontractors are accounted for under PAYE and the BROCS system. Payment in any tax month must reach us by:

  • for monthly payers, the 19th following the tax month to which the reductions relate, or by the 22nd where payments are made electronically
  • for quarterly payers within 14 days of either:

    • the quarter end
    • 17 days if paid electronically.

Companies with deductions made from payments to them as a subcontractor (CIS deductions suffered) may set the deductions against the companies’ in-year liabilities for PAYE and NIC and any CIS deductions it is due to pay over to us. If this results in no PAYE liability remaining due, the customer must submit a PAYE nil declaration.