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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: CIS: contractor's response: request for pre-populated monthly returns

It is no longer possible to issue a pre-populated return.

Online filing of the contractor monthly return

Starting with the contractor return for the month ended 5 May 2016, due on or before 19 May 2016, all contractor returns must be filed online.  Paper returns will no longer be accepted. The CISR scanning process at Netherton was decommissioned from 30 April 2016.

However, contractors who file using Welsh language returns will still be able to file by paper and the respective business teams will administer output and processing responsibilities.

Any paper returns received after this date are passed to the PT Operations CIS Processing Team at NIC&EO who will tell the contractors to submit their returns online. Customers claiming they are unable to use the online service for religious or other reasons will be told to write to “HMRC, BX9 1BX” and their situation will be reviewed by the PT Operations Digital Assisted Team.

Online amendments to contractor returns

From 6 April 2016, an online amendment service is available through HMRC’s free online filing application which will allow contractors to amend their monthly returns online for any return received on or after 5 February 2016.

Amendments for any returns received up to that date will still have to be made by calling the CIS Helpline or by writing to PT Operations, NIC&EO.

When choosing to make an amendment to a return already submitted, contractors, using the HMRC online filing application, will be presented with the earlier return exactly as it was submitted originally, even though it is possible that some amendments may have been made to it since its submission. An example of this could be HMRC correcting a subcontractor’s UTR on the return.

On completion of the amendment, CISR will show the return to be the ‘effective’ return and previous returns for that same month will be tagged as ‘superseded’. The date of receipt of the original/first return for that period will not change. No multiple return work items will be created.

CISR History will update to show an amended return has been received.

Compliance risk rules will be triggered when a return is amended on the HMRC online application when:

  • a subcontractor’s deduction has increased or decreased
  • the number of subcontractors on the return has increased or decreased
  • the amendment is for a return in an earlier tax year
  • a Generic Notification Service (GNS) about an incorrect deduction rate is generated
  • the rate of deduction made from a subcontractor without a UTR is anything other than the higher rate of 30%.

Contractors filing their returns using third-party or Electronic Data Interchange (EDI) software will need to follow the guidance on making amendments as provided by their individual software providers. These may differ by product and availability.