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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: CIS: the IDMS automatic process: CIS letters

CIS Letters

Schedule 55 penalties & CIS returns

These processes will only apply to Schedule 55 CIS penalty work items and CIS return work items for the period ending 5 November 2011 onwards.

Where there are no existing open CIS penalty work items a first reminder letter will be issued. Once the reminder letter has been issued the work item will follow the relevant collection strategy.

Where there are existing open CIS penalty work items any new work items will link together and follow the relevant collection strategy in place at the time.

The first reminder letter will

  • show the contractor’s processing office as the issuing address and the CIS Helpline telephone number
  • have a statement of liability attached as appropriate
  • include a payslip for payment showing the SAFE charge reference number where appropriate
  • provide details of how to pay on the reverse.

Once the letter has been issued, IDMS records an action history note showing the

  • date of issue
  • taxpayer name
  • first line of address letter was issued to
  • postcode.

Section 98A penalties & CIS returns

An IDMS99 letter will be used, as appropriate, for the old Section 98A CIS penalty and return work items for the return period 5th October 2011 and earlier.