CISR92160 - Procedures in NIC&EO PAYE Employer Office, Longbenton: return corrections

Contractors have been advised that if they wish to make a correction to a previously submitted return they should telephone the CIS Helpline on 0300 200 3210. If you receive a telephone request from a contractor wishing to make an amendment to the monetary figures on their contractor return(s) you should refer the caller to the CIS Helpline.

In rare cases, where RDC Netherton receives correspondence showing that a correction is required to a return, this will be sent to NIC&EO Longbenton. NIC&EO Longbenton will deal with the correspondence received from the contractor and the correction required where it has been made in writing.

Corrections to returns may be requested when a contractor, agent or authorised person omit details of a payment to a subcontractor or might have made a mistake in entering details of a payment or deduction on to a return. For example, a contractor may transpose the payment figures and record a payment of £560 as £650. Such corrections must be made either in writing by the contractor or by the contractor telephoning the CIS Helpline. NIC&EO will not be able to take such corrections over the telephone from contractors as the telephone call cannot be recorded.

Note; It is important that the return reflects the actual payments that were made to the subcontractors in that month.

As part of your return exceptions work you will identify cases where having made telephone contact with the contractor you find that amendments are required to the monetary amounts entered on the contractor’s monthly returns. In these circumstances the contractor should be advised to telephone the CIS Helpline on 0300 200 3210, alternatively they may make the corrections to you in writing or by fax. Where the amendment is to correct the UTR, the name of the subcontractor, or the verification reference, then you may go ahead and make these amendments on the strength of the telephone call to the contractor provided that full details are then recorded in CIS using the function ‘Record Contact’.

Action to be taken

Where correspondence is received, you should ensure

  • any correction requests are from authorised person(s)
  • that the correction reflects the actual payments made.

If the above cannot be satisfied you should not make any amendment to the returns.

Where the above conditions have been met you should treat the correction as an inbound paper contact and waive authentication. From the ‘CIS Main Menu’ window

  • place a tick against the correct scheme at the top of the page
  • select ‘Correct Return Error’ from the Menu.

The ‘Identify Required Return’ window will then be displayed and you should

  • complete the field for the month of the return that needs correction
  • select ‘OK’.

The ‘Return Details’ window will then be displayed. You should

  • ensure the Action drop down menu shows ‘Continue Amendment’
  • select ‘OK’.

The ‘Find Verified Subcontractor’ window will then be displayed. You should

  • choose the subcontractor from the drop down menu that needs correction
  • correct or add the required details
  • select ‘Correction completed’.

The ‘Reason for Correction’ window will then be displayed. You should

  • choose the reason for the amendment from the drop down menu
  • select ‘OK’.

Where the value of any amendment is more than £500 you should advise Tees Valley compliance by

  • completing a New CIS001 template and sending this together with details of the amendments made.

The CIS system will then create a new version of the contractor return and send it for processing.