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Contents

Official guidance
Construction Industry Scheme Reform Manual

CISR66000 · Monthly return: errors on returns

  • CISR66600 · Monthly return: errors on returns
  • CISR66010 · Introduction
  • CISR66020 · Typical scenario examples
  • CISR66030 · Future dated returns - special note
  • CISR66040 · Agents and capacitors
  • CISR66050 · Orphaned continuation sheets
  • CISR66060 · ‘Inactivity’ claimed on the return you wish to amend
  1. Monthly return: errors on returns: contents
  2. Monthly return: errors on returns: agents and capacitors

CISR66040 | Monthly return: errors on returns: agents and capacitors

From HM Revenue & Customs · Construction Industry Scheme Reform Manual

| CISR66600 | Action guide contents | |—————————————————————————————————–|———————–|

As authorised agents and capacitors are able to receive, complete and request replacement contractor returns, they are also allowed to report errors for correction.

See CISR62110 for more information on agents and capacitors.

Remember, there are two types of agent under CIS - Customer Level Agents (CLA) and Scheme Specific Agents (SSA). See CISR19000 for more information.

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