CISR90090 - View Customer and Record Contact: Contractor scheme End of Year (EOY) totals

General

Having followed the steps listed at CISR90020 to gain entry to view a contractor scheme and then selected ‘View Customer’ from the Main Menu, the next window visible will be the ‘Scheme Details’ window. From this window you should select the ‘EOY Totals’ tab at the top of the window.

With the introduction of the Enterprise Tax Management Platform (ETMP) from 6 April 2013 CIS Monthly Return charges are passed to ETMP by an overnight process therefore from this date there will no longer be a CIS EOY process. The guidance below therefore relates for the tax years up to and including 2012-13. The EOY Totals window will no longer be populated after the 2012-13 tax year.

Contractor EOY Process

Just after the tax year has ended the system will determine which schemes need an EOY figure calculation for the previous year, this is a fully automated process. EOY data about each of these schemes that was active in that tax year will be sent over to BROCS (for tax years up to 2012-13 only) where it will then be matched to a scheme reference. Automated checks will be made to determine whether all expected returns for that tax year have been received and processed with no exceptions that are likely to affect the EOY total deductions figure. The information sent to BROCS will consist of the total cumulated deductions for the year as shown on the monthly returns, and that figure will be given a status.

After an EOY figure has been sent to BROCS it may become clear that this figure is no longer correct. The information previously sent to BROCS will be examined and when an amendment results in a change to the EOY figures a figure representing the difference between the last EOY figure calculated and the revised figure will be sent to BROCS, see CISR69020 for details of the End of Year Process.

End of Year Totals window

The top panel lists the Accounts Office reference, there is also an entry ‘Tax Year Ended’ which will be populated with the requested tax year (showing tax years up to 2012-13 only) when a selection is made by the user to view more information for a tax year shown in the list box below.

The lower panel consists of a list box displaying the following information for each tax year that the scheme has been active and an EOY figure has been calculated.

Note: If the selected record you are viewing has been merged, transferred or succeeded during the tax year the information in the window below will be arranged slightly differently to that shown below. You should therefore familiarise yourself with the information shown below at ‘Scheme Movements’ before continuing.

  • Tax Year End -
  • Payments - The total payments made by the scheme based on the effective returns received for the tax year.
  • Materials - The total material costs paid to subcontractors by the scheme based on the effective returns for the tax year.
  • Deductions - The total deductions made from subcontractors by the scheme based on the effective returns for the tax year.
  • EOY Status - The current status of the EOY figure, this will be either
  • Inactive - if the scheme has been inactive throughout the whole of the tax year.
  • Full - where a return has been received for each month that the scheme was live and a return was expected, or any periods where no returns have been received but they have been marked as exempt. (A return period can be set as being exempt from filing a return for a specific period, see CISR69050 for further information regarding EOY Return Exemptions). For example, if a contractor submits six monthly returns followed by a six month period of inactivity in that tax year, the status of the EOY total deducted figure for the six returns would be ‘Full’ as no returns are expected for the period of inactivity. Also, if a contractor ceased on 15 January and had submitted ten monthly returns covering April to cessation in the year, this too would be shown as ‘Full’.
  • Provisional - Where it is identified that not all expected returns for the scheme and tax year have been received or processed, or one or more of the expected returns for the scheme and tax year have outstanding exceptions linked to them that may affect the cumulated total deductions figure - such as unreadable or minus entries within amount fields on returns submitted. The effect of the ‘provisional’ status will result in any overpayment of deductions being withheld.
  • Return Periods not Finalised - If ‘Yes’ is displayed this will indicate there are periods where there are missing but expected returns, causing the final EOY figure to retain a ‘provisional’ status, (see ‘Scheme Movements’ below if the record you are viewing relates to a ‘merged from or merged to’ scheme).
  • Return Exemption Periods - If ‘Yes’, this will indicate return exemptions have been set. If blank, no exemptions have been set. (See ‘Scheme Movements’ below if the record you are viewing relates to a ‘merged from or merged to’ scheme).

To establish which return periods have exemptions and or remain not finalised you should select the desired tax year from the list box. The following fields in the upper panel of the window will then become populated, if applicable:

  • Periods not Finalised: this will list the appropriate return periods which remain not finalised.
  • Exemption Periods - this will list any months in which an exemption has been set.
  • Scheme Movements - Provides a list of the schemes that have been merged into or succeeded by the current scheme in that tax year.

Note. However on selecting an entry in the list box the ‘Return Periods not Finalised’ and ‘Return Exemption Period’ fields will only show details for the scheme you are currently viewing.

If there are return periods not finalised or exemptions for the ‘merged from’ scheme you will need to view the record for that scheme in order to obtain details of them. When you view the ‘old’ record the payments, materials and deductions for the tax year in which the succession/merger occurred will be blank and the EOY status will show ‘None’. If there are return period not finalised or exemptions the entries will show ‘Yes’ and if you then select an entry in the list box the upper window will be populated with these results.

EOY History button

To enable this button:

  • under the heading ‘Tax year Totals’ select the year for which you wish to view
  • now select the ‘EOY History’ button which has become ‘live’.

This takes you to a new End of Year History window where at the top the following are displayed:

  • Scheme name
  • AO Ref
  • Tax year ended.

Beneath this are the following headings:

  • Notifications - the date the EOY Total was sent across to BROCS, be it whether this was a ‘New’, ‘Amendment’ or ‘Resend’
  • Deductions - the total deductions included in that EOY Total sent to BROCS
  • Status - the status of that EOY Total sent to BROCS either ‘Inactive’, ‘Full’ or ‘Provisional’
  • Notification Type - the type of EOY Total sent to BROCS either ‘New’, ‘Amended’ or ‘Resend’.

From 6 April 2010 a new window called ‘End of year history detail’ has been developed. To access this you should select anywhere along one of the lines displayed on the EOY History window, this will then give you further details about that particular EOY total sent across to BROCS and the reasons that prompted it. Each end of year total sent to BROCS will have a category, and the detail of these will be as follows:

  • Amendment of return period exemptions
  • Correct Return Error (plus return period)
  • End of Year (EOY) run
  • Multiple Return
  • Scheme Registered in earlier year
  • Amendment of Scheme start date
  • Scheme cancelled
  • Scheme cessation
  • Scheme re-opened
  • Scheme restart
  • Scheme type change
  • Resend EOY total.

If the only change made does not affect the EOY status / figure then no update is sent to BROCS and this change will not be reflected within this window.