Debt and return pursuit: CIS: end of year process: what you will see on BROCS
BROCS: CIS End of year details
Around June each year, CIS will aggregate the totals of amounts deducted shown on the CIS monthly returns processed and send the CIS charge for the year with a CIS end of year status indicator of one of the following
- Full CIS Charge
- Provisional CIS Charge
- Inactive CIS Charge.
You can view the CIS charge indicators on BROCS (View Taxpayer Data F9 -DG year specific).
BROCS New posting types and status indicators
Full status indicator
The ‘Full CIS charge’ status indicator is sent when all expected returns have been received and processed.
The ‘Provisional CIS charge’ status indicator will be shown if
- only some, but not all of the returns expected have been received or processed
- a return has been logged but not captured
- there are return exceptions working that may impact on the total tax deducted, for example, where an amount on a return is unreadable or
- there is a ‘Multiple’ return exception work item still waiting to be worked by the CIS Team in Newry.
The ‘Inactive CIS Charge’ status is sent where a contractor scheme has not had any activity on the CIS scheme during the full year. Whenever this is set the CIS end of year charge will be nil.