CISR63100 - Monthly return: log and capture monthly return: returns for future periods

| CISR63600 | Action guide contents | |—————————————————————————————————–|———————–|

As well as sending in returns in respect of payments made in the current month, a contractor can also submit returns for up to three periods in the future.

For example: The current period is the month to 5 July 2010. The filing date is 19 July 2010. But a contractor could (up to and including 5 July 2010) also submit returns for each of the periods to 5 August 2010, 5 September 2010 and 5 October 2010.

Clearly the payment details on such future dated returns will need to be ‘best estimates’ each of which can later be revised using ‘Correct Return Error’ (see CISR66000 onwards for more information).

As such, it is only possible to submit returns manually or through the e-channel for future periods. Returns for future periods will not be pre-populated. See CISR62180 for more information.

There could be any number of reasons why a contractor might want to submit a return for a future period. But the most common will be when it is known that a contractor will be unavailable to complete returns for a while (say, for example, because of a holiday).

Returns for future periods for up to three months in the future are logged and captured in the same way as any other return.

Returns for periods more than three months in the future will be rejected. But the return form itself will not be sent back. Instead it will be scanned and archived by Rapid Data Capture (RDC) in Netherton, receiving in turn a ‘submitted’ status.

RDC will also issue a form CIS323C informing the contractor of the rejection. If, at a later date, the contractor then resubmits a return for the same period, this will be flagged to a user by way of a warning message when logging and capturing the return. See CISR63640 for more information.

Future dated returns can be made in respect of NIL and non-NIL returns.