CISR63620 - Monthly return: log and capture monthly return: action to take on receipt of a return in a local office
| CISR63000 | Information contents | |—————————————————————————————————–|———————-|
Because of the very tight timeframe for the log, capture and processing of monthly returns, it is very important that returns received in local HMRC network offices are sent to RDC at Netherton on the day of receipt. If this is not possible (returns received after business hours or over a weekend), they should be sent on the next possible working day.
Take the following action with regard to returns received locally:
- Open the envelope.
- Check to make sure the return is signed. If it is not, send the return back with a CIS300RL. It remains the responsibility of the contractor to make sure that the return is submitted on time.
- If the return is signed, turn to page 4 and date stamp the return in the white space under the section headed ‘What to do next’. You should use an official full office date stamp with today’s date.
- Place the return (with all enclosures) and any other returns also received in a TAXPOST DIRECT bag (or a polylope clearly marked in red ink ‘Taxpost Direct’) and send immediately to HMRC CIS team at the address given in CISR97070.
You may also be handed returns in sealed envelopes. These should similarly be date stamped on the day of receipt. They should then be treated in the same way as in step 4 above, making sure that the TAXPOST direct bag (or polylope) is marked for the attention of the HMRC CIS team.