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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: CIS: in-year and end-of-year process: CIS End of Year (EOY) exemption

For staff with the Pursuit Manager role, a new function has been introduced called ‘Maintain Return Period Exemption’.

This allows you to mark a specific return period as exempt from filing a CIS monthly return for that period. The function can also be used to remove an exemption if necessary. You can view any return periods which have exemptions set within ‘View Customer’.

More information on the use of this function can be found at DMBM524555.