CISR66650 - Monthly returns: errors on returns: returns not found for provided scheme and period
| CISR66000 | Information contents | |—————————————————————————————————–|———————-|
The first you will learn of the fact that a return on which you are attempting to correct an error cannot be found for the provided scheme and period is having taken the following steps.
- At the ‘Identify Customer’ window enter either the
- UTR,
or
- Accounts office reference
- Alternatively, select the ‘Find Individual’ or ‘Find scheme’ button
- Or you can bypass the authentication window by simply selecting ‘internal enquiry’ under ‘contact’. This will take you directly to the CIS Main Menu’. Go to step 8 below.
- Use the drop-down menu under ‘Contact’ to select who is contacting you about the error. This is a mandatory field. There are four options:
- Customer
- Agent
- Capacitor
- Third Party, or
- Internal enquiry
Select one.
If you select one of the first three, you will need to authenticate the caller. Proceed to step 5 below.
If you select ‘internal enquiry’, you will skip the authentication stage. Selecting ‘OK’ will take you to the CIS main menu. Proceed to step 6 below.
- If you need to authenticate, use the drop-down menu under ‘Channel’ to select by which method you have been contacted. This is also a mandatory field. Again, there are four options:
- Phone (inbound)
- Phone (outbound)
- Paper, or
- Face to face
Select one.
- Selecting ‘OK’ will take you to the authenticate window.
- Authenticate the caller. Again, selecting ‘OK’ will take you to the CIS main menu.
- Select ‘Correct Return Error’, or, if the contractor has more than one scheme, check the box to the immediate left of the appropriate scheme, then ‘Correct Return Error’.
- Enter the period of the return you need to amend in the format MM/YYYY, then select ‘OK’.
- You will now be at a window headed ‘Returns not found for provided scheme and period’ (NB, you will also get to this window if you chose to take steps 1-2 and 4-8).
- The window displays the following message
- ‘Correction follow up required for scheme AO reference XXXX and period DDMMYYYY.’ (The AO reference and period you entered at steps 1 or 9 will be pre-populated here).
Action at the Contact Centre
If the contractor confirms that the scheme reference and period are definitely correct, it may be that the return in question has yet to be logged, captured and processed. You could also try locating an unmatched return in case it has been submitted with an incorrect Accounts Office reference or UTR or period. Use the ‘find’ button for this (see step 21 below). Failing this action;
- Explain to the contractor that the original return has not yet been captured, and could they call back in a couple of days when the situation should be rectified
- If the Contractor is unwilling to do this and the number of amendments are for ten subcontractors or less, take the details of the amendments required over the telephone
- On the ‘Returns not found for provided scheme and period’ window select the small box to the right of the message and select ‘OK’. This action will create a work list item to be worked by the CIS Centre, Newcastle and take you back to the CIS main menu
- Send a WAM to the CIS Centre, Newcastle marked for the attention of the Exception Unit with full details of the corrections to be made to the return(s).
- Where the number of corrections to be made to the return are for 11 subcontractor records or more, the Contact Centre should ask the contractor to submit a fresh return for the month, if the original return has been captured by the time this return is received then this action will create a ‘multiple’ return (see CISR95660 for the action to be taken with these).
Action at the CIS Centre, New {#IDAB53WF}castle
- Following receipt of the WAM from the contact centre, if the original return has still not been processed, B/f the worklist entry for a further 7 days before working the correction required to the return as detailed in the WAM to allow time for the original return to be processed at Netherton.
- If after 7 days the original return has been processed, you may now go ahead and work the correction required to the return as detailed in the WAM and close the PEGA worklist entry.
- If however, the original return has still not been captured after the first B/f period of 7 days, you may B/f the worklist entry for a further 7 days. In this case you should also set a penalty inhibition for the first penalty instance for the return, but only where the return was said to have been sent well in time to meet the filing date of the 19t h of the month for the return. If the original return was sent after the 19t h of the month no penalty inhibition will need setting.
- At the end of the second B/f period if the original return has still not been captured send a letter to the contractor enclosing a blank CIS300, and an appropriate number of CIS300 continuation sheets based on the number of subcontractors the contractor has recently engaged, the text of the letter being along the following lines
‘I understand that you wish to amend your contractor’s monthly return for the month ending 5t h ………. Unfortunately you original return for this month has not been received to date, and I suspect it may have got lost in the post. I would therefore ask you please to complete a further return for this period, ensuring that the correct figures are shown for all your subcontractors. Blank forms are enclosed for you to complete, do not send me a photocopy of the original return as I regret that photocopies are not acceptable, I am sorry for any inconvenience caused’
Where you have also set an inhibition in respect of the first penalty to be issued for the return (as at step 19 above) also add a phrase to the letter;
‘A penalty for the non-receipt of the return would normally be issued, however in the circumstances I have prevented this from happening. If however the return is not received by the 19t h……(one month after the filing date for the return concerned) a penalty will be issued’.
How to find an unmatched return
- At step 10 of the above action guide, select the ‘find’ button. This takes you to the ‘locate unmatched returns’ window
- The window contains a number of search fields. Try to narrow down your search by entering one item in each entry field. Use the UTR pre-printed on the original return as opposed to any written on (for example) a continuation sheet. When you have entered your search criteria, select ‘OK’.
- If CIS finds more than one ‘hit’, you’ll be taken to a window headed ‘unmatched return search results’. Any unknown or missing information (for example, the return period) will be represented by ‘X’ marks. Selecting any line will take you to the ‘unmatched return details’ window relevant to your selection.
- If your search from step 2 is successful, you will go directly to the ‘unmatched return details’ window.
- Either check the tickbox to the left of individual contractor details and select the ‘Scheme Match’ button to narrow the possible matches down, or simply check the tickbox to the left of the correct scheme (if listed) and select the ‘Match Scheme’ button.
If you cannot match the return, you cannot make any amendments and so on. Select ‘cancel’ to return to the CIS main menu.
If you have been able to find a match, selecting ‘OK’ will take you to the ‘return details’ window where you can amend the scheme reference and/or the period of the return and change the return status from ‘unmatched’ to ‘effective’.
Note: what to do if a provided AO reference relates to a concluded scheme
If a return is successfully matched to a scheme and period shown on EBS to be either
- Ceased
- Not an XP or PSC scheme (that is, not paying subcontractors)
There are three scheme types
- P - appropriate to all organisations and businesses making payments to employees, pensioners and office holders.
- PSC - appropriate when a contractor in the construction industry makes payments to subcontractors and as an employer as they have employees liable to PAYE deductions
- XP - appropriate when a contractor in the construction industry makes payments to subcontractors in respect of construction operations
- Cancelled
a work item (WI) is automatically generated.
An ‘outbound call’ will need to be made to the contractor which will result in one of the following outcomes
- the return includes an incorrect AO reference or period - you should change the details through the ‘return details’ window
- the AO reference and period are correct - the contractor has started paying subcontractors again
- the AO reference and period are correct but the scheme type is wrong
- the AO reference and period are correct but the scheme has been cancelled in error
If 1, 2 or 3 apply, EBS will first need to be updated. This will then flow through to CIS core to allow the work item to be cleared.
Remember, work items (WI) are dealt with by officers with ‘CIS exceptions handler’ roles only.