CISR73620 - Deductions: checking of deductions: checking the payment and deduction statement against the CIS record

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Checking the Payment and Deduction Statement against the CIS record

This action guide explains the steps you should take to check a Payment and Deduction Statement (PDS) submitted by a subcontractor. Checking a PDS is basically a matter of comparing the submitted PDS against the CIS system record of the contractor바카라 사이트™s monthly return details for the same period.

To gain access to 바카라 사이트˜Contractor Scheme Returns바카라 사이트™ from where you will be able to view the corresponding monthly return submitted by the contractor (to enable you to check the details contained within the PDS) you will need first to complete the authentication process successfully (see CISR22000).

Steps are set out below to illustrate the following:

  • Successful check
  • Unsuccessful check - details do not match
  • Unsuccessful check - subcontractor not shown on CIS300.
  • Contractor바카라 사이트™s monthly return not received

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Successful check

  1. Open the CIS system to obtain the Identify Customer window.
  2. Enter the Employer Reference (taken from the PDS) in the relevant field. (If the PDS does not contain this information you should trace this to enable you to continue).
  3. Select 바카라 사이트˜Internal enquiry바카라 사이트™ from the 바카라 사이트˜Contact type바카라 사이트™. (The 바카라 사이트˜Channel type바카라 사이트™ will now contain the entry N/A, allowing you to bypass authentication).
  4. Select the [OK] tab at the bottom of the window. This will take you to the CIS Main Menu window.
  5. Select View CIS Customer from the Menu. You will now be in the 바카라 사이트˜Scheme Details바카라 사이트™ window and basic information relating to the contractor scheme selected will be displayed. Along the top of the window is the selection tab 바카라 사이트˜Returns바카라 사이트™.
  6. Select the tab 바카라 사이트˜Returns바카라 사이트™, this window is divided into two panels. Within the upper panel - (Return Periods), a period will be displayed which will be six months back from the current month. All 바카라 사이트˜Effective바카라 사이트™ monthly returns captured will be displayed falling within that six month period.
  7. To view earlier monthly returns select the drop down menu alongside the entry 바카라 사이트˜Period Starting바카라 사이트™ and 바카라 사이트˜Period Ending바카라 사이트™ to display the monthly returns for the period that you require.
  8. Having made your selection place a tick in the check box to the left of the required return and select the tab 바카라 사이트˜Return Details바카라 사이트™ at the bottom of the window to enable you to view the entries on the selected Return.
  9. You are now in the 바카라 사이트˜Return Details바카라 사이트™ window which is divided into 3 panels, 바카라 사이트˜Return Details바카라 사이트™ and 바카라 사이트˜Totals for Return바카라 사이트™ contain key information relevant to the Return being viewed. The bottom panel 바카라 사이트˜Subcontractor Payments바카라 사이트™ contains a list of all subcontractors included on the return and paid in that month. From those listed locate the subcontractor whose PDS you wish to check.
  • Check the following details on the PDS submitted by the subcontractor against those on the 바카라 사이트˜Subcontractor Payments바카라 사이트™ panel
  • UTR
  • NINO/CRN (The CRN on the PDS may include 2 letters before a series of numbers however the CRN shown on CISR will be without the 2 letters. For example the PDS may show CL0383491 but the system will show 0383491. You should ignore the letters and match only the numbers).
  • Verification No.
  • Total payment for the month
  • Cost of any materials in the month
  • Total tax deducted in that month.

It may be necessary to view the history of the return you are currently looking at as there may have been amendments made to that return. To do this;

  • select 바카라 사이트˜Back바카라 사이트™ to return to the 바카라 사이트˜Scheme Returns바카라 사이트™ window
  • then select the 바카라 사이트˜all바카라 사이트™ radio button alongside 바카라 사이트˜status바카라 사이트™ at the top of the return periods window

This will now reveal any 바카라 사이트˜superseded바카라 사이트™ returns for the period you have already selected, and you may now compare the PDS with what the 바카라 사이트˜superseded바카라 사이트™ return may show in conjunction with what the 바카라 사이트˜effective바카라 사이트™ return now shows.

Record the details in the subcontractor바카라 사이트™s papers by obtaining a screen print of the 바카라 사이트˜Return Details바카라 사이트™ window. This is to ensure that any later claim does not result in credit or repayment where this has already been given.

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Unsuccessful check - details do not match

  • Follow the steps shown above at 1) to 9) inclusive under 바카라 사이트˜successful check바카라 사이트™ above.

If the PDS cannot be confirmed because the amounts shown on the CIS300 monthly return are insufficient you should:

Self-Assessment cases

  • Allow credit to the subcontractor for the amount claimed on the Self-Assessment return, unless;

A compliance officer has opened a Section 9A Enquiry into the return for which the claim for CIS deductions has been made, in which case;

  • the compliance officer may ask the subcontractor to provide Bank statements to confirm the payments made according to the PDS바카라 사이트™s

If the Bank statements coupled with the PDS바카라 사이트™s confirm the entry made on the Self Assessment return;

  • the compliance officer may allow the claim as made

If the Bank statements coupled with the PDS바카라 사이트™s only partially back up the entry made on the Self Assessment return;

  • the compliance officer should restrict the claim to what can be evidenced by way of Bank statements and PDS바카라 사이트™s
  • Forward details of the CIS deduction(s) that you have now given credit for that do not appear on the contractor바카라 사이트™s monthly return, (or where the contractors monthly return is outstanding) using the RIS/CIS Referral stencil available on the CIS Intranet site together with any evidence the subcontractor has supplied.

Company cases

  • Follow the guidance set out in the PAYE Manual at PAYE53012

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Unsuccessful check - subcontractor not shown on CIS300

  • Follow the steps shown above at 1) to 9) inclusive under 바카라 사이트˜successful check바카라 사이트™ above.

If the deductions cannot be confirmed because the subcontractor is not shown on the CIS300 you should:

Self Assessment cases

Follow the guidance for Self-Assessment cases as under 바카라 사이트˜Unsuccessful check - details do not match바카라 사이트™ above.

Company cases

  • Follow the guidance set out in the PAYE Manual at PAYE53012

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Unsuccessful check - the contractors monthly return (CIS300) has not been received

  • Follow the steps shown above at 1) to 9) inclusive under 바카라 사이트˜successful check바카라 사이트™ above.

If the deductions cannot be confirmed because the contractor바카라 사이트™s monthly return(s) (CIS300) has not been received you should:

Self Assessment cases

Follow the guidance for Self-Assessment cases as under 바카라 사이트˜Unsuccessful check - details do not match바카라 사이트™ above.

Company cases

  • Follow the guidance set out in the PAYE Manual at PAYE53012