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Contents

Official guidance
Construction Industry Scheme Reform Manual

CISR62000 · Monthly return: issue monthly return

  • CISR62600 · Contents (A)
  • CISR62010 · Introduction
  • CISR62020 · Monthly returns: issue monthly return: pre-population - introduction
  • CISR62030 · Pre-population - paid and verified subcontractors
  • CISR62040 · Pre-population - unpaid and verified subcontractors
  • CISR62050 · Pre-population following a period of temporary inactivity
  • CISR62060 · Pre-population - returns for the first three months of the new scheme
  • CISR62070 · Returns generated and issued automatically
  • CISR62080 · What information does the CIS computer system need first?
  • CISR62090 · Return generation
  • CISR62100 · Preferred contact method
  • CISR62110 · What address will the return be issued to?
  • CISR62120 · What if a contractor has more than one scheme?
  • CISR62130 · Agents, capacitors and others
  • CISR62140 · Monthly returns: issue monthly return: other situations: introduction
  • CISR62150 · Mainstream contractors - other types
  • CISR62160 · Deemed contractors
  • CISR62170 · Manual returns
  • CISR62180 · Electronic filing of returns
  • CISR62190 · Printer Friendly Returns and continuation sheets
  • CISR62200 · Replacement returns
  • CISR62210 · Welsh language signal set
  • CISR62220 · Setting the inhibit output signal
  • CISR62230 · Photocopy or other ‘non-standard’ returns
  1. Monthly return: issue monthly return: contents
  2. Monthly return: issue monthly return: pre-population - returns for the first three months of the new scheme

CISR62060 | Monthly return: issue monthly return: pre-population - returns for the first three months of the new scheme

From HM Revenue & Customs · Construction Industry Scheme Reform Manual

| CISR62600 | Action guide contents | |—————————————————————————————————–|———————–|

For the first three months of the new scheme:

6 April to 5 May 2007

  • 6 May to 5 June 2007, and

  • 6 June to 5 July 2007

the way in which returns are pre-populated will be slightly different.

For the first period - that between 6 April and 5 May 2007 - the system will pre-populate returns with details of subcontractors who have existing relationships with contractors. The data migration from the old to the new CIS systems will include links between contractor schemes and subcontractors where vouchers have been received prior to 6 April 2007. As such, the first return will be pre-populated with information from vouchers submitted during the three months to 5 April 2007.

For the second period - that between 6 May and 5 June 2007 - the system will pre-populate returns with a mixture of details drawn from:

  • vouchers submitted during the two months to 5 April 2007

  • verified subcontractors paid as shown on the return for the period to 5 May 2007, and

  • verified subcontractors who have yet to be paid as shown by verification requests made in the period between 6 April and 5 May 2007.

For the third period - that between 6 June and 5 July 2007 - the system will pre-populate returns with a mixture of details drawn from:

  • vouchers submitted during the month to 5 April 2007

  • verified subcontractors paid as shown on the latest return held, and

  • verified subcontractors who have yet to be paid as shown by verification requests made in the period between 6 April and 5 June 2007.

From 6 July 2007 onwards, pre-population will make no use of voucher data from the old scheme and will, instead, be based on a combination of verification data and information shown on previous contractor returns. See CISR62020 for a further description.

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