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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Debt and return pursuit: CIS: end of year process: how to deal with discrepancies

CIS EOY discrepancies and queries

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.