SolvedDMBM524320 | Debt and return pursuit: CIS: contractor's response: contractor advises that a return has been sent to HMRC
From HM Revenue & Customs · Debt Management and Banking Manual
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If a contractor advises that the return has been sent to a HMRC office:
establish where, when and how it was sent
check the CIS record for a duplicate or an unmatched return
arrange for correction if found and note the records accordingly.
A monthly contractor return may be captured but cannot be matched to an existing scheme or period. This may be because there is:
an unmatched Unique Taxpayer Reference (UTR)
an invalid period shown on the return
no match on the AO reference
the AO Reference and the UTR do not correspond.
Checking for multiple and unmatched returns
To check the CIS computer system for multiple returns and unmatched returns, authenticate the customer (DMBM524080).
From VIEW CIS CUSTOMER select ‘Scheme Returns’. You will see a list of returns. Check the status of return.
Multiple returns
If the return status shows Multiple:
select the return work item by clicking the check box
select return details.
You will be taken to the RETURN DETAILS screen.
Ask the contractor to confirm what information was included on his missing return.
If you establish that the ‘duplicate return’ is the missing return:
ask the customer to phone the CIS Helpline on 0300 200 3210
arrange correction.
Unmatched returns
To view the unmatched returns:
click the appropriate check box
select Return details
ask the contractor to confirm what information was included on his missing return.
If you establish that the ‘unmatched return’ is the missing return:
ask the customer to phone the CIS Helpline on 0300 200 3210
arrange correction.
Return found
If a multiple return or unmatched return fits the missing return:
ask the customer to phone the CIS Helpline on 0300 200 3210
arrange correction.
On IDMS use RECORD ACTIONS and:
select the appropriate action, for example Tele call/ Correspondence.
select Other
make a FURTHER INFORMATION note Multiple or Unmatched return traced on CIS and CIS Helpline contacted to correct
set a new BF date of 7 days later.
Return not found
If the return has not been received and there is no trace of a multiple or unmatched return, ask the customer to resubmit the return electronically.