DMBM524635 - Debt and return pursuit: CIS: in-year and end-of-year process: how to deal with discrepancies

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CIS EOY discrepancies and queries - BROCS

To deal with queries you will need to check and agree the end of year figures which will involve checking

• the end of year details on BROCS
• CIS records.

What checks are involved

Agreeing the end of year figures on CIS may involve a series of checks. These may include

• checking the end of year totals deducted and status indicator on CIS
• identifying finalised and un-finalised returns (returns that are causing the final EOY figure to retain it’s ‘provisional’ status such as outstanding returns, logged but not captured returns or exceptions)
• identifying effective returns
• checking the details included on the effective return for each individual month and subcontractor on CIS
• identify returns working with the CIS Unit as exceptions
• viewing and setting the exemption signal if returns are not required.

CIS EOY discrepancies and queries – ETMP

To deal with queries you will need to check:

• ETMP
• CIS records.

What checks are involved

Agreeing the figures on ETMP and CIS may involve a series of checks. These may include:

• identifying finalised and un-finalised returns such as outstanding returns, logged but not captured returns or exceptions)
• identifying effective returns
• checking the details included on the effective return for each individual month and subcontractor on CIS
• identify returns working with the CIS Unit as exceptions
• viewing and setting the exemption signal if returns are not required.