CISR61260 - Monthly returns: overview: returns made for more than 3 months in the future
What if returns are made for periods more than three months in the future?
The tolerance set as a parameter in the system for future returns is currently three periods beyond the current period.
Contractors exceeding the tolerance will be sent an education letter (a CIS323(c)) informing them of the fact that the return(s) have been rejected. The text of the letter is as follows:
‘We have received your contractor’s monthly return for the above period which is too far in advance for us to accept at this time.
‘If you have entered the period incorrectly, please call the CIS helpline on the above number so that we can correct it. If not, you will need to send in another Contractors’ monthly return for this period at the right time.’
Rapid Data Capture (RDC) stores an image of the return and the CIS system stores the return data which allows an operator to view the future dated return (and if necessary to correct it). It will not be returned to the contractor unless it is unsigned.
There is a good rationale for this. Mistakes often happen and we may be able to help a contractor rectify this by a straightforward call to the Helpline. (For example, the return may have been sent in for the wrong period, RDC may have captured it incorrectly by (say) mistaking a 1 for a 7 and so on). See CISR66000 for more information on correcting errors on returns.
Once stored the return will carry a ‘Future Dated’ status even though it may need to be resubmitted by the contractor at the right time. A ‘Future dated’ status means that there will be no ‘effective’ return for the period. So if when the return is re-submitted it is late, a late filing penalty will still arise.
The logging date will not change though. This will remain as that entered on the original date of receipt. See CISR66030 for more information.
For more about return status, see the information panel at CISR63050.
For more information about late filing penalties, see the information panel at CISR87000.
For more information on what happens when we receive a return for a future period that falls inside a period of inactivity, see the action guide at CISR67700.
For more information on what happens when inactivity is requested but returns for future periods have already been made, see the action guide at CISR67710.