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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: CIS: in-year and end-of-year process: how to check the EOY position

Checking the end of year totals deducted and status indicator on CIS

If the contractor queries the amount underpaid on BROCS/ETMP, check the BROCS/ETMP figures and CIS to see the end of year totals and the CIS status indicator.

From the CIS Main Menu, select View Customer.

You will see the Scheme Details window. From the top of this window:

  • select EOY Totals tab
  • select a tax year.

You can now see:

  • the end of year totals of that year
  • the EOY Status ‘Full, Inactive or Provisional’.

The Provisional indicator tells you that:

  • 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 on CIS that may impact on the total tax deducted, for example where an amount on a return is unreadable.

From this screen you can also see details of un-finalised returns. Identifying un-finalised returns will give you an indication of which returns have not been received and which returns will need correcting.