DMBM524645 | Debt and return pursuit: CIS: in-year and end-of-year process: identifying finalised and un-finalised returns

From HM Revenue & Customs · Debt Management and Banking Manual

Some content of this manual is being considered for archiving. If there is content you use regularly, please email [email protected] to let us know as soon as possible.

Identifying finalised and un-finalised returns

If the CIS status indicator is shown as Provisional on BROCS or the CIS end of year tab and you need to identify the months that are un-finalised.

From the CIS Main Menu, select View Customer.

You will see the Scheme Details window. From the top of this window:

select EOY Totals tab
select a tax year.

You can now see a list of the returns months un-finalised at the top of the screen.

If you need to know more details about why the return has not been finalised

select the details tab.

At the top of the screen you will see the signal ‘Missing return action’ this tells you that there is a missing return on this CIS scheme however this is only an indicator for you as it may not apply to the year or return you wish to check.

For individual return details

select the returns tab.

You will see a list of all returns received.

If you wish to select a particular CIS returns period:

select the appropriate month and year in the ‘Period Starting’
select the appropriate ‘Period Ending’ from the drop down lists
select filter.

You will see a list of the returns received within your filter criteria.

If the returns listed as un-finalised on the end of year tab are shown on the list of returns received this must mean either:

the return has been logged but not captured
there are exceptions working on CIS that may impact on the total tax deducted, for example where an amount on a return is unreadable / multiple returns received.