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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: CIS: recording Nil payment declarations on BROCS

If you are advised by a contractor/employer there is no payment due for a particular month/period and the scheme has a SC element always:

  • check the contractor monthly returns on the CIS computer system
  • ensure that monthly returns for that period have:

    • been received
    • show nil deductions from subcontractors.

CIS monthly returns show nil

If CIS monthly returns show nil deductions from subcontractors, record the nil payment declaration on IDMS using RECORD ACTION HISTORY as appropriate.

CIS monthly returns outstanding

If CIS monthly returns are outstanding on CIS/IDMS:

  • remind the contractor that a CIS monthly return is due under CIS regulations as well as the nil payment declaration
  • advise the contractor that CIS returns should be:

    • made by the due date of the 19th following the end of each tax month and that penalties will be raised if a return is not received or received late
    • submitted using one of the methods shown at DMBM524020.

CIS return for current month

If the contractor advises that a CIS nil monthly return is appropriate for the current month:

  • ask the contractor to submit the CIS Nil return immediately by calling the CIS Helpline 0300 200 3210
  • warn the contractor that all late returns including nils are liable to penalties.