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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: CIS: in-year and end-of-year process: underpayments - unable to reconcile

Pursuing an underpayment and unable to reconcile

If you have checked:

  • all returns have been received and finalised
  • end of year figures
  • individual effective returns month by month
  • subcontractor deductions

and you are still unable to reconcile the end of year underpayment ask the contractor to check the subcontractor deductions month by month.

Discrepancy identified

If they are able to identify the discrepancy, advise the contractor to:

  • ring the CIS Helpline 0300 200 3210
  • ask for a correction to be made.

Discrepancy not identified

If they are still unable to identify the discrepancy:

  • ask the contractor to send all return details in writing for reconciliation
  • consider a call to compare monthly deductions or quantification
  • always ask for payment of any agreed underpayment

In large scheme cases if exceptionally you are still unable to reconcile the details, send an eForm to ‘NICEO PAYEmp EOY’ (the CIS Team in Newcastle) including all relevant details and ask them to review the case.

Noting the record


  • 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 30 days later.