CISR68660 | Monthly return: Rapid Data Capture (RDC) guidance: enclosures with the contractor's monthly return

| CISR68000 | Information guide contents | |—————————————————————————————————–|—————————-|

When there are enclosures with the contractor’s monthly return, HMRC staff at Netherton must first decide whether the enclosures should be classified as ‘Valuables’. Valuables include cheques. They also include the old CIS4 (Registration card), CIS5 and CIS6 certificates which, though not valuable in the same way as a cheque, cannot or should not be date stamped and also require specific action to be taken.

Having decided whether the enclosure is ‘Valuable’, HMRC staff at Netherton should take the following action:-

If the enclosure is deemed to be a ‘Valuable’, proceed as detailed at CISR68780 ‘Record and Process Valuable’.

If the enclosure is not deemed to be a ‘Valuable’, proceed as instructed at CISR68670 ‘Date stamp item’.