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Contents

Official guidance
Construction Industry Scheme Reform Manual

CISR64000 · Monthly return: process monthly return

  • CISR64010 · Introduction
  • CISR64020 · Background information
  • CISR64030 · Compliance risks
  • CISR64040 · Education letters
  1. Monthly return: process monthly return: contents
  2. Monthly return: process monthly return: introduction

CISR64010 | Monthly return: process monthly return: introduction

From HM Revenue & Customs · Construction Industry Scheme Reform Manual

Returns received locally should be forwarded immediately to the CIS Processing Centre at Netherton. Very exceptionally, a return may need to be logged and/or captured locally rather than being sent to the CIS Processing Centre.

To log a return locally, you should follow the guidance at CISR63630. To capture a return, the guidance at CISR63640 and CISR63650 should be followed.

Only NIL returns may be made by telephone, though not locally. If you receive a call from a contractor seeking to report a NIL return, you must explain that these can only be accepted at the CIS Contact Centre on 0300 200 3210.

Any unsigned returns received locally should be dealt with in accordance with the guidance at CISR63090.

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