Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
, see all updates

Debt and return pursuit: CIS: end of year process: identifying effective returns

When you are reconciling end of year details you should always use the effective return details.

From the CIS Main Menu

  • select View CIS Customer.

You will see the Scheme Details window, from the top of this window

  • select the Returns tab
  • select ‘All’ Status radial button
  • complete the ‘Period Starting’ and ‘Period Ending’ dates and select ‘Filter’

You will see a list of all returns received for the above chosen period.

The list includes

  • Effective (current valid return)
  • Superseded (returns that have been replaced by an action, i.e. return correction).
  • Discarded (the return was received but subsequently not required)
  • Multiple (where more than 1 return has been received for the same period)
  • Concluded (a return received for a period where there is no CIS interest in a scheme, i.e. a return was received for a period after the cessation period or before CIS commencement date)
  • Resolved (a multiple return which has been worked and cleared).

If the contractor has submitted a return and a correction has taken place the first return will be listed as a Superseded return. This will show the original information supplied on the original return.

The effective return would be the second (last if several corrections have taken place) return and this shows you the revised return details.