CISR62630 - Monthly return: issue monthly return: preparing the form CIS300(Man)
| CISR62000 | Information contents | |—————————————————————————————————–|———————-|
Preparing the form CIS300(Man)
(This action guide follows on from action guide CISR62620)
With the information you obtained using ‘View Customer’ you should now have enough information to prepare a manual return for issue.
You will need to know:
- the period (income tax month) the return is for
- the name of the contractor it relates to
- the name of the relevant scheme (remember, there may be more than one)
- the fact that the contractor scheme in question is in its default ‘active’ state
- the address to send the return to
- how many continuation sheets are needed, and
- that a return has not already been made for the period now asked for.
When you have all of this:
- Write the name and address of the contractor in the address box at the top of page 1 of a CIS300(Man).
- Under ‘References and month ending’ on page 1, enter the relevant tax month and year for this return.
- You must enter the Accounts office reference and the Contractor’s UTR.
- Include sufficient continuation sheets (CIS300(CS)(Man)), remembering to enter on each the relevant accounts office reference, UTR and the relevant return period.
Note, there is no need to pre-populate a manually issued return with details of subcontractors either paid or verified. There is also no need to X fill boxes on the return. CISR62020 onwards has more information on pre-population.
The term to ‘X fill’ means the entering in non-pre-populated information fields on a pre-populated return (typically page 2) by the computer of a series of ‘X’’ marks. This prevents a contractor from entering information on the wrong part of a return.