CISR64030 - Monthly return: process monthly return: compliance risks

As a part of the processing stage, HMRC at Netherton will identify the following compliance risk types:

1. Unmatched subcontractor
2. Unverified subcontractor
3. Reactivation of inactive scheme
4. Direct cost of materials is equal to or exceeds total payment (confirmed by contractor or unresolved)
5. Subcontractor appears more than once on the return
6. Return for period earlier than date of scheme registration
7. ESI declaration not checked
8. Verification declaration not checked
9. Subcontractor matched on UTR only (verified against scheme)
10. Subcontractor matched on two data items but other data captured which does not match
11. Valid period in the future which is less than three months in the future
12. Unregistered subcontractor.

Once the contractor return is fully processed all identified compliance risks are recorded in the CIS data warehouse. These can then be retrieved at a later date by profiling for possible future compliance purposes.

Risk types (3), (5), (6), (7), (8) and (11) will be recorded once for each version of a contractor return.

Risk types (1), (2), (4), (9), (10) and (12) will be recorded showing the total number of times that they occur on a version of a contractor return.