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HMRC internal manual

PAYE Manual

Employer returns: enterprise tax management platform (ETMP): checking CIS deductions suffered 2012-13 onwards for RTI employers

RTI employers who have declared CIS deductions suffered on an EPS to ETMP will not be identified on a work list in the same way non-RTI employers are identified on the EBS post capture work lists.

Access to CIS Deductions cases

Access is available to users who have access to InfoNET. They will be able to run a report to identify all employers who have declared CIS Deductions Suffered at any point in a year.

Clearing locks

At the end of the year any employers who have claimed CIS deductions suffered at any point during the year and have a payment or credit held on their account will have a clearing lock applied to that payment or credit. This prevents the payment / credit being used to clear charges in the following year.

Working the cases

You will identify these cases by filtering the ‘Unallocated Payments’ work list by ‘clearing lock’ type C, and work these cases using the guidance at PAYE48250.

In year claims

During the course of the year when you are dealing with a request for repayment or reallocation you should check for an EPS with CIS deductions suffered and, if held, do not repay or reallocate without fully investigating the claim.

Note: An employer can set off (This content has been withheld because of exemptions in the Freedom of Information Act 2000) .