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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: CIS: contractor's response: contractor's monthly return incorrectly sent to DMB

If a contractor sends his monthly return to your office incorrectly:

  • deal with it on the day of receipt to ensure:

    • returns are logged promptly at Netherton and HMRC know the correct amount due for payment
    • the data is captured ready to populate the following months pre-populated returns
    • penalties are not incorrectly issued
  • date stamp the date of receipt on the reverse of the return
  • do not stamp over any information or text such as the barcode, page number, AO Ref or form ID
  • forward the returns on a daily basis following current Data Security Guidance to

RDC Netherton
Construction Industry Scheme
Comben House
Farriers Way
L75 1HL.