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HMRC internal manual

Debt Management and Banking Manual

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HM Revenue & Customs
Updated
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Debt and return pursuit: CIS: end of year process identifying and checking for multiple and unmatched returns

If a return is missing when you check the CIS record it is possible that this return has been received but has been treated as:

  • a multiple return (i.e. more than one return received for the same month)
  • an unmatched return (i.e. a return has been received and shows an invalid period).

DMBM524320 gives more details on multiple and invalid returns.

Multiple Returns

Check the status of return; if this shows Multiple:

  • select the return work item by clicking the check box
  • select ‘Return details’ button.

You will be taken to the ‘Return details’ screen.

Ask the contractor to confirm what information is shown on the return.

If you establish that the ‘duplicate return’ is the missing return:

  • if no penalties are raised, ask the contractor to ring the CIS Helpline 0300 200 3210 to arrange correction
  • if penalties have been raised and this is not subject to an appeal, advise the contractor to explain to the CIS Helpline that a penalty has been raised (CIS Helpline will vacate the penalty)
  • if the penalty is already subject to an appeal, send a WAM to CIS Newry Processing asking them to deal with the correction and vacate the penalty.

and inhibit any future penalties as per DMBM524557.

On IDMS:

  • use RECORD ACTIONS to record for example Tele Call/Correspondence/Clerical
  • select Other
  • make a Further Information note
  • set a new B/F date for seven days later

Once the correction has been processed on CIS, IDMS will receive an update.

Unmatched returns

Unmatched returns are listed on the Returns tab below the matched returns.

To view the unmatched returns:

  • click the appropriate check box
  • select ‘Return Details’ button
  • ask the contractor to confirm what information was included on his missing return.

If you establish that the ‘unmatched return’ is the missing return, follow the process outlined for multiple returns.