DMBM524695 | Debt and return pursuit: CIS: in-year and end-of-year process: other information

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Complaint cases

As a general rule all end of year complaint cases should be dealt with by the office that receives the complaint. If you are unable to deal with the complaint and decide to refer this to another office:

• deal with the complaint urgently at all stages

• ring the receiving office and confirm that it is appropriate to redirect the complaint

• make sure you following existing Data Security rules when forwarding any information on to another office.

Contractor queries a loss of gross status

If the contractor asks you if incorrect or missing returns will impact on his gross status, advise the contractor that you are not in a position to comment on this as you have no way of checking that the contractor has fully complied with all his tax obligations.

Cancelled scheme one year only (COYO) for years prior to 2013-14 P(SC) or XP only

When considering cancelling a scheme for one year only:

• follow existing procedures for the PAYE element

• check the contractor monthly returns on the CIS computer system

• ensure that CIS shows that the scheme has been inactive for the full 12 months.

If the scheme has been inactive you can:

• follow existing guidance and where appropriate

• follow the procedures for cancelling the scheme one year only.

If returns are outstanding or the CIS returns show that the contractor has made deductions from subcontractors you cannot cancel the scheme. Follow existing procedures for pursuit of the outstanding PAYE return.