PAYE53010 - Employer returns: employer return work lists: CIS deductions advisory and post capture
CIS Deductions Advisory work list
Post Capture work list
Electronically submitted returns
CIS Deduction Suffered (CIS)
Making the CIS compare
Tax Credit funding discrepancy
Tax Credits paid
Deletion of the work item
CIS Deductions Advisory work list
A work item is generated on this work list when an employer submits a P35 for year 2002-03 and an amount of CIS deductions suffered has been entered on the P35.
The capture of a further ‘additional’ or ‘correction’ return will update a work item where appropriate but will not result in a further work item being created for the same employer reference.
It is important that you always work this work list in conjunction with any other post capture checks and attempt to resolve all discrepancies at the same time.
Post Capture work list
From year 2003-04 onwards, a work item is generated on this work list for one or more of the following reasons
- An employer has submitted a P35 for year 2003-04 onwards and an amount of CIS deductions suffered has been entered on the P35
- There is a tax credit funding discrepancy
- There is a tax credits paid discrepancy
The different work items are displayed on the Post Capture work list as
- CIS
- TCF
- TCP
Only one work item will be generated on the work list for each employer reference. Where a work item has been created for more that one reason, this will be identified by the relevant descriptors shown above.
The capture of a further ‘additional’ or ‘correction’ return will update a work item where appropriate but will not result in a further work item being created for the same employer reference.
It is important that you always work this work list in conjunction with any other post capture checks and attempt to resolve all discrepancies at the same time.
Electronically submitted returns
A work item will be created on either the ‘Filed Online Return Exceptions’ or ‘Filed Online Capture Exception’ work list, with the exception type 'Invalid Scheme Type - CIS Dedn', for every electronically submitted return that
- Contains an entry for CIS deductions suffered
And
- The scheme type held on the employer record for that year is not
- P
Or
- PSC
’Filed online return exceptions (Action Guide)' at PAYE53046 or ‘Filed online capture exception (Action Guide)’ at PAYE53036 provides details of the action you will need to take.
Note: All other returns, or part returns submitted electronically where the scheme type held for the year is either ‘P’ or ‘PSC’ ,which contain an amount of CIS deductions suffered, will result in a work item being created on the ‘Post Capture’ work list.
CIS Deduction Suffered (CIS)
From 6 April 2002, limited companies, that have deductions made from their income as subcontractors, are able to set-off these deductions against their monthly or quarterly PAYE / NIC and any CIS liabilities due from their employees and/or subcontractors.
The amount set-off is returned by completing the CIS deductions suffered box on their annual return form P35.
Further information is available in the CISR Manual at CISR76020.
Note: From April 2013 a work list entry will not be created for employers in RTI. From April 2013 an entry will be created on the RTI ‘CIS Deductions suffered work list’.
Making the CIS compare
Where an amount of CIS deductions suffered is entered on an annual return form P35, a ‘CIS’ work item is generated on the ‘CIS Deductions Advisory’ (year 2002-03) or ‘Post Capture’ (years 2003-04 onwards) work lists.
To deal with a CIS entry on either the ‘CIS Deductions Advisory’ or ‘Post Capture’ work lists, you must compare the CIS deductions suffered entry processed on EBS with the details held on CIS. The CIS system used to make the compare is determined by the tax year you are reviewing
- Years 2006-07 and prior - compare the CIS deductions suffered amount processed on EBS with the CIS25 vouchers held on CIS, see PAYE53011
- Years 2007-08 and onwards - compare the CIS deductions suffered amount processed on EBS with the deductions figure held on CISR, see PAYE53012
Tax Credit funding discrepancy
To deal with a TCF entry on the ‘Post Capture’ work list, you must compare the Tax Credit Funding shown on the National Tax Credits system (NTC) with the TCF entry processed on EBS.
For more information on the ‘Post Capture’ work list see the Action Guides at PAYE53011 and PAYE53012.
For information on TCF, see PAYE46095 ‘Tax credit funding discrepancy - up to 2003’.
Note: If an employer advises you that they have paid Working Tax Credit after 31 March 2006 and / or has carried forward Tax Credit Funding into 2006-07, you must advise the employer to contact the Employer Helpline on 0300 200 3200 (text phone 0300 200 3212).
Tax Credits paid
To deal with a TCP entry on the ‘Post Capture’ work list, you must compare the authorised Payment Via Employer (PVE) amount on NTC with the TCP entry processed on EBS.
For more information on the ‘Post Capture’ work list see the Action Guides at PAYE53011 or PAYE53012.
For information on TCP, see PAYE46100 ‘Tax credits'.
Note: If an employer advises you that they have paid Working Tax Credit after 31 March 2006 and / or has carried forward Tax Credit Funding into 2006-07, you must advise the employer to contact the Employer Helpline on 0300 200 3200 (text phone 0300 200 3212).
Deletion of the work item
Work items are not automatically deleted form these work lists. When you have successfully completed the review of all the reasons that a work item has been created on the work lists, you must manually delete the work item.