Debt and return pursuit: CIS: contractor's response: contractor advises that return is nil
Capturing nil returns
If the contractor advises that a return should be a nil declaration, no payments either gross or net were made to subcontractors:
- ask the contractor to phone the CIS Helpline on 0300 200 3210 and they will log a nil return
- warn the contractor that all late returns including nils are liable to penalties.
If any payments have been made to subcontractors in the return period the contractor must complete a CIS return. It cannot be a Nil CIS return if payments have been made even if no deduction of tax were made.
Note: You should not log nil returns yourself. Due to compliance issues, nil returns should only be logged by the CIS Helpline.
Noting IDMS records
On IDMS use RECORD ACTIONS:
- select appropriate
- select Other
- make a FURTHER INFORMATION note ‘Nil return referred to CIS Helpline’
- set a new BF date for 3 days later.