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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: CIS: IDMS and CIS

CIS underpayments, penalties and CIS return work items will be pursued following the campaign strategy in place at the time. A campaign plan will be produced for DM staff to follow at the appropriate time.

CIS interface to IDMS

Once the return work item is held in IDMS, CIS will update IDMS with all changes including designatory details or changes to signals daily via an overnight batch (Monday to Friday except Bank Holidays).

IDMS to CIS

There isn’t a direct interface between IDMS and CIS. If you make any updates on IDMS (for example, taxpayer’s address, postcode, or RLS state), IDMS will update BROCS. BROCS will pass this information to Employer Business Service (EBS) frameworks and CIS takes its designatory details from EBS Frameworks.

Monthly and quarterly reconciliation

On the 22nd of each month, or the 22nd of every third month if the scheme is quarterly, ETMP compares any CIS charges or CIS-specified charges to payments and EPS credits received, and identifies any underpayments.

Where ETMP identifies any outstanding CIS charges or CIS-specified charges, it sends details of the debt to IDMS to be pursued in the normal manner.

IDMS CIS work items

CIS returns

When a CIS return work item moves into IDMS the reference number will be similar to an In- Year PAYE reference with the exception that the month of the return will appear as part of the ASN and the reference number will always end with a C to differentiate between other types of work items; for example, 123PA123456 201702 C.

ASN is the tax year 2016-17 and the month of the Return 02 followed by C; for example, for the return due by the 19 June 2016.

In Year CIS work item types

ETMP raises the CIS charges and sends any overdue work items to IDMS.

There are two new IDMS work item types for CIS:

In Year CIS Underpayment

In Year CIS Specified

In-year CIS underpayment

If an in-year CIS charge has not been paid or cleared by other credits (such as an EPS credit) by the due date, IDMS creates an In Year CIS Underpayment work item (This content has been withheld because of exemptions in the Freedom of Information Act 2000) .

The work item shows amounts in the Tax field. You can see this information on the View Work Item screen.

The reference for an In Year CIS Underpayment work item is made up of a reference number and ASN; for example, “123 P 1234567 YYYYCU MM” where:

  • 123 P 1234567 is the CIS reference
  • YYYY is the tax year
  • CU represents CIS Underpayment
  • MM is the monthly instalment and ranges from 01 to 12.

In-year CIS specified

If a CIS specified charge has not been paid or cleared by other credits (such as an EPS credit) by the due date, IDMS creates an In Year CIS Specified work item.

The work item shows the specified amount in the Tax field. You can see this information on the View Work Item screen.

The reference for an In-Year CIS Specified work item is made up of a reference number and ASN; for example, “123 P 1234567 YYYYCS MM” where:

  • 123 P 1234567 is the CIS reference
  • YYYY is the tax year
  • CS represents CIS Specified
  • MM is the monthly instalment and ranges from 01 to 12.

Linking CIS work items

IDMS treats:

  • In Year CIS Underpayment
  • In Year CIS Specified

as the same work item types. This means they automatically link together where appropriate and follow the same process path.

In addition, even though they are not RTI work items, these two new work items are classed as the same work item types as:

  • In Year RTI Underpayment
  • In Year RTI Advance
  • In Year RTI Specified

This means that the new CIS work items are automatically linked to these work items where appropriate.

The CIS return work items, however, only link to other CIS returns and do not automatically link to any of the new CIS work items or RTI work items.

There is no new head of duty (HOD) hopper MU for CIS work items. Where these work items are in the campaign or hopper MU you should take the appropriate action in accordance with the relevant SWI.

IDMS user roles

In addition to the existing user roles currently available in IDMS, the C/W CIS role is available to DM staff.

CIS addresses on IDMS

If the contractor has requested that a specific address should be used for correspondence relating to CIS, then this address is held on the CIS computer system and called the CIS Communication Address. This address, together with the HMRC Base address, will be sent to and will be visible on IDMS. To view this address:

  • select ‘DESIGNATORY DATA‘
  • select ‘Others’ tab.

Note that the CIS address is not updateable on IDMS or BROCS. If you need to update this it can be done on CIS.