CISR62620 - Monthly return: issue monthly return: manual return - preparation

CISR Reference Topic
CISR62000 Information contents

Manual return - preparation

Use this action guide when you need to issue a return manually to either a:

  • Contractor / deemed contractor,
  • Acting agent / capacitor, or
  • Trust.

See CISR62170 for more information on some of the circumstances in which you may need to do this.

Do I need to issue a manual return?

Always establish the reason you have been asked to issue a manual return. Remember바카라 사이트� there may be other options. For example, accepting a Nil return by phone, correcting an existing return and so on.

As a general rule of thumb you can issue a manual return if the original has been:

  • lost, or
  • destroyed, or
  • spoilt, or
  • never received, or
  • no previous returns have been issued (for example, because a contractor has just started paying subcontractors for the first time).

Steps to take

There are three key steps to take before a manual return can be issued. These are:

  1. Identify and authenticate (1-5 below)
  2. Access designatory information (6-7 below)
  3. Complete and issue the return (CISR62630).

Identify & authenticate

  1. From the 바카라 사이트業dentify Customer바카라 사이트� window complete the mandatory information fields (those marked with an asterisk 바카라 사이트�*바카라 사이트�) in the top four boxes. (If you do not have the reference numbers you need, you can use the 바카라 사이트榝ind individual바카라 사이트� or 바카라 사이트榝ind scheme바카라 사이트� buttons as a tracing facility). Remember, the fastest route to a contractor scheme is by entering the Accounts Office (AO) reference. All other routes mean you have to select the right scheme from the CIS main menu.
  2. Complete the 바카라 사이트榗ontact바카라 사이트� field by using the drop-down menu. There are four options here:
  • Customer
  • Agent
  • Capacitor, or
  • Internal Enquiry.

If you select any of the first three, you will also need to complete the 바카라 사이트榗hannel바카라 사이트� and 바카라 사이트榬eceipt date바카라 사이트� fields. If you select 바카라 사이트榠nternal enquiry바카라 사이트�, these fields will be greyed out.

  1. If necessary, complete the 바카라 사이트榗hannel바카라 사이트� field by using the drop-down menu. There are four options here:
  • Phone (inbound)
  • Phone (outbound)
  • Paper, or
  • Face to face.
  1. You will be able to complete the 바카라 사이트榬eceipt date바카라 사이트� field with the relevant date if you have selected 바카라 사이트榩aper바카라 사이트� as the channel. This can be today바카라 사이트檚 date or earlier. For any other 바카라 사이트榗hannel types바카라 사이트� this field should remain blank.
  2. Select the 바카라 사이트極K바카라 사이트� button.

This will either take you directly to the CIS main menu (if you selected 바카라 사이트榠nternal enquiry바카라 사이트� from the 바카라 사이트榗ontact바카라 사이트� field in the previous window), or to the 바카라 사이트榓uthenticate바카라 사이트� window (if you selected 바카라 사이트榗ustomer바카라 사이트�, 바카라 사이트榓gent바카라 사이트�, or 바카라 사이트榗apacitor바카라 사이트�). Authenticating and selecting the 바카라 사이트極K바카라 사이트� button will also take you to the CIS main menu.

Access Designatory Information

  1. From the CIS main menu select the name of the contractor scheme to which you need to issue a manual return by checking the box to the immediate left of the relevant entry.
  2. From the CIS main menu select 바카라 사이트淰iew Customer바카라 사이트�

There are four tabs at the top of the window:

  • Scheme details
  • Scheme returns
  • Scheme verifications, and
  • Scheme agent details.

Scheme Details

provides this information:

  • whether any action has been taken regarding a missing return
  • whether a scheme is inactive. (Remember, 바카라 사이트榓ctive바카라 사이트� is the default state of a contractor scheme. It can only be 바카라 사이트榠nactive바카라 사이트� on the request of the contractor or an acting agent. (See CISR67000 onwards for more information).
  • the date of registration
  • the effective start date on CIS
  • any cessation date
  • electronic filing indicators
  • address details (you can access the HMRC communications, CIS communications and HMRC base addressees by using the drop-down menu. If you need to update an address, you will need to access the 바카라 사이트榰pdate customer바카라 사이트� window. See CISR30000 for more information).
  • compliance activity, and
  • scheme movements.

The 바카라 사이트榙esignatory details바카라 사이트� button at the bottom left of the window provides you with information about:

  • the customer and the various address types available
  • telephone numbers and email addresses
  • any special needs, and
  • any signals present.

The 바카라 사이트榮cheme details바카라 사이트� button at the bottom of this window takes you back to 바카라 사이트榮cheme details바카라 사이트�.

Scheme Returns provides information about returns that have already been issued and received.

Any entry under 바카라 사이트榰nmatched returns바카라 사이트� indicates that a return has been made with a valid scheme reference but there is a problem with (for example) the UTR. A worklist item will have been created for any unmatched return.

In the unlikely scenario that a matched return is subsequently unmatched and a worklist item created, the corresponding Accounts Office reference will be changed by the insertion of 바카라 사이트榅X바카라 사이트� in the alpha characters of the reference. For example, if a matched return carried a reference of 123PA456789, if it is subsequently unmatched for any reason, the reference will change to 123XX456789.

The 바카라 사이트榬eturn details바카라 사이트� button at the bottom of the window allows you to view details relating to any selected return in the 바카라 사이트榮cheme returns바카라 사이트� window.

The 바카라 사이트榬eturns history바카라 사이트� button provides information on the current status of a return as well as any history relating to previous returns since corrected. For example:

Say a return for Scheme 1 is made for the month to 5 July 2011. This gets a 바카라 사이트榤atch 1바카라 사이트� reference and becomes 바카라 사이트榚ffective바카라 사이트�. Later on a correction is made and the return for Scheme 1 for the month to 5 July 2011 gets a match 2 reference and becomes effective. The previous return (that with the match 1 reference) at the same time becomes superseded.

An operator viewing the latest return using 바카라 사이트榁iew Customer바카라 사이트� will see thefollowing information:

  • Effective return (this will be the corrected return 바카라 사이트� that with the match 2 reference)
  • Trace from (this will be that originally captured for match 1, now 바카라 사이트榮uperseded바카라 사이트�)
  • Trace to (this will be the corrected return captured for match 2, now 바카라 사이트榚ffective바카라 사이트�)
  • Trace action (this will show 바카라 사이트� in this example 바카라 사이트� 바카라 사이트榗orrect error바카라 사이트�).

Complete and issue a manual return

  1. Now go to the action guide at CISR62630.