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Contents

Official guidance
Construction Industry Scheme Reform Manual

CISR66600 · Monthly return: errors on returns

  • CISR66610 · Introduction
  • CISR66620 · Monthly returns: errors on returns: how to correct a simple error on a return
  • CISR66630 · Monthly returns: errors on returns: unresolved multiple returns for the same scheme and period
  • CISR66640 · Monthly returns: errors on returns: unmatched returns
  • CISR66650 · Monthly returns: errors on returns: returns not found for provided scheme and period
  • CISR66660 · How to transfer a monthly return from one scheme to another
  • CISR66670 · ‘Inactivity’ claimed on the return that you wish to amend
  • CISR66680 · Amending the Unique Taxpayer reference for a subcontractor on submitted CIS monthly returns
  1. Monthly return: errors on returns: contents
  2. Monthly return: errors on returns: introduction

CISR66610 | Monthly return: errors on returns: introduction

From HM Revenue & Customs · Construction Industry Scheme Reform Manual

| CISR66000 | Information contents | |—————————————————————————————————–|———————-|

The action guides you will find in this chapter are as follows:

  • CISR66620 - How to correct a simple error on a return (already captured)

  • CISR66630 - What to do with unresolved multiple returns for the same scheme and period. This includes information on the discarding and the merging of returns

  • CISR66640 - What action to take with unmatched returns

  • CISR66650 - What happens when returns are not found for a provided scheme and period. There’s also an action guide with the steps you need to take to find an unmatched return, and a note about what to do if a provided AO reference relates to a concluded scheme

  • CISR66660 – How to transfer a monthly return from one scheme to another. There are a number of reasons why you might need to do this. A typical example is where a sole trader or partnership incorporates and, instead of making a return on new company stationary, the old stationary for the former business is used in error. When this happens you will need to transfer the return from the old unincorporated scheme to the new incorporated one.

You may also want to see the scenario examples in the information panel at CISR66020 for more background information on this topic.

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