CISR65710 - Late Return Automatic Penalties: Contractor has filed the CIS monthly return but this is not shown on the CIS record

| CISR65000 | Information contents | |—————————————————————————————————–|———————-|

Contractor says that the return(s) was submitted by paper/phone

You should firstly check whether the contractor entered the wrong month on the contractor return, or advised the Contact Centre of the wrong month when telephoning a nil return.

Where there is a ‘multiple’ return for another month

  • ask the contractor for the correct return details for each month
  • move the appropriate return to the correct month using the function ‘Correct Error on Return’ (see CISR66000).

If there are no ‘multiple’ returns for another month

  • ask the contractor to file a ‘duplicate’ return for the missing month.

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Contractor says that the return(s) was submitted over the internet

You should firstly ask the contractor did they receive a submission receipt that HMRC had safely received the return.

Contractor did not receive a submission receipt

You should ask the contractor to submit the return again for that month.

Contractor has received a submission receipt

  • check whether the contractor entered the wrong month when filing the contractor return.

Where there is a ‘multiple’ return for another month

  • ask the contractor for the correct return details for each month
  • move the appropriate return to the correct month using the function ‘Correct Error on Return’ (see CISR66000).

If there are no ‘multiple’ returns for another month

If the contractor filed their return using the HMRC website or third party software, but the return has failed to flow across to CIS because of a problem that has occurred on HMRC systems;

  • send an e-mail to ‘Online Customer Service Team, CIS (CDIO)’, providing;

  • the contractors UTR, employer & AO reference numbers and also the problem (EARS) number where known (this would have been given to the customer by the Online Service Helpdesk if they have reported the problem)
  • the period ending of return & date of submission
  • name of software (if known)

  • a brief summary of the problem

  • ask the Online Customer Service Team, CIS for an indication of when the problem is likely to be resolved.

Depending upon the reply that you get

  • you may need to set penalty inhibitions to prevent (further) penalties from being issued for the return(s) affected.

If the problem is likely to affect all future returns for the contractor, you should;

  • write to the contractor, apologise for the inconvenience
  • advise them that until this is resolved they should submit their CIS returns manually
  • enclose a couple of CIS returns and a supply of continuation sheets and advise the contractor how to obtain further supplies.

If the contractor makes an appeal against any penalties that are issued as a result of this problem, and you found out that the problem occurred prior to the filing date for the return(s) in question;

  • you may accept this as being a ‘reasonable excuse’ (CISR81020) and

  • uphold the appeal in the contractors favour.