CISR95660 - Worklists: Action Guides: Multiple Return for the same period
| CISR95000 | Information contents | |—————————————————————————————————–|———————-|
The Information Guide at CISR92090 contains general guidance on when more than one return is received for the same scheme and month. However, when dealing with multiple returns (either as a work item on the ‘Multiple Return for same period’ worklist, or in your day to day work) you may come across cases like those below, which should be dealt with as follows;
Example 1
A nil return is received and captured and becomes an ‘effective’ return, followed by the submission of a ‘multiple’ return for the same period containing subcontractor details.
You should take the appropriate steps to capture the ‘multiple’ return as the ‘effective’ return using the function ‘Correct Return Error’. You should inform the contractor that the ‘multiple’ return has been accepted as the correct return by issue of advisory letter MR1, you must also set penalty inhibitions for each penalty instance for the return, to prevent the issue of incorrect automatic return penalties to the contractor. Make a note of the action taken using ‘Record Contact’ and then complete the worklist entry in PEGA.
Note; where the contractor sends a nil return in initially followed up by a return with entries made upon it on more than three separate occasions, then you should issue a CIS Referral stencil to RIS to report this.
Example 2
An ‘effective’ return is held for a scheme. A ‘multiple’ return for the same period is subsequently submitted with identical subcontractors and identical payments, materials and deductions to those on the ‘effective’ return.
As it is clear that the ‘multiple’ return is a duplicate of the ‘effective’ return, you should take the appropriate steps to ‘discard’ the ‘multiple’ return using the function ‘Correct Return Error’. This will change the status of the ‘multiple’ return to that of a ‘resolved’ return, and you should make a note of the action taken using ‘Record Contact’ and then complete the worklist entry in PEGA.
Note: where there are two (or more) monthly returns for the same month on the record which are identical other than the date of receipt, you should always discard the later return(s) received, and retain the earliest return received, this is to prevent problems occurring regarding penalties where the earliest return was received by the filing date, but the later returns were received after the filing date.
If exceptionally, you are going to make the later return ‘Effective’, for example, where the later return contains all the information on the original return plus a number of other subcontractors where the information would need to be keyed in manually using the function ‘Correct Return Error’, then you must set penalty inhibitions against each filing instance to prevent the issue of unnecessary penalties where the original return was received by the filing date.
Example 3
An ‘effective’ return is held for a scheme. A ‘multiple’ return for the same period is subsequently submitted with identical subcontractors and identical payments, materials and deductions to those on the ‘effective’ return as well as listing additional subcontractor details not previously shown.
As it is clear that the ‘multiple’ return includes all the payment details for the same period, you should take the appropriate steps to amend the return for the month using the function ‘Correct Return Error’. This will mean that the ‘multiple’ return will become the ‘effective’ return. You should inform the contractor of the action taken and the revised amount of the new ‘effective’ return using advisory letter MR2, you must also set penalty inhibitions for each penalty instance for the return to prevent the issue of incorrect automatic return penalties to the contractor. Make a note of the action taken using ‘Record Contact’ and then complete the worklist entry in PEGA.
Example 4
An ‘effective’ return is held for a scheme. A ‘multiple’ return for the same period is subsequently submitted with identical subcontractors but different payments, materials or deductions to those shown on the ‘effective’ return, as well as listing additional subcontractor details not previously shown.
As it is not clear whether the multiple return supersedes or is in addition to the ‘effective’ return you should;
- issue a letter MR3 to the contractor to establish whether the figures shown on the ‘multiple’ return are in addition to those previously submitted or whether they reflect details of the total payments received by the subcontractors. This letter will also advise the contractor that if a reply is not received within 14 days it will be assumed that the figures on the ‘multiple’ return are in addition to the earlier figures submitted and steps will be taken to ‘merge’ the two returns. You will, at the same time, advise the contractor of the revised payment and deduction figures based on this assumption
- on receipt of a response from the contractor within the 14 day BF period, and dependent on their reply, take steps to correct the return or ‘merge’ the returns using the function ‘Correct Return Error’. Make a note of the action taken using ‘Record Contact’ and then complete the worklist entry in PEGA.
- if no response is received from the contractor after the 14 day BF period, take steps to ‘merge’ the returns using the function ‘Correct Return Error’. Make a note of the action taken using ‘Record Contact’ and then complete the worklist entry in PEGA.
Example 5
An ‘effective’ return is held for a scheme. A ‘multiple’ return for the same period is subsequently submitted listing identical subcontractors. However, either some or all of these subcontractors now show different payments, materials or deduction details to those shown on the ‘effective’ return.
As it is not clear whether the multiple return supersedes or is in addition to the ‘effective’ return you should;
- issue a letter MR3 to the contractor to establish whether the figures shown on the ‘multiple’ return are in addition to those previously submitted or whether they reflect details of the total payments received by the subcontractors. This letter will also advise the contractor that if a reply is not received within 14 days it will be assumed that the figures on the ‘multiple’ return are in addition to the earlier figures submitted and steps will be taken to ‘merge’ the two returns. You will, at the same time, advise the contractor of the revised payment and deduction figures based on this assumption
- on receipt of a response from the contractor within the 14 day BF period, and dependent on their reply, take steps to correct the return or ‘merge’ the returns using the function ‘Correct Return Error’. Make a note of the action taken using ‘Record Contact’ and then complete the worklist entry in PEGA.
- if no response is received from the contractor after the 14 day BF period, take steps to ‘merge’ the returns using the function ‘Correct Return Error’, and you should make a note of the action taken using ‘Record Contact’ and then complete the worklist entry in PEGA.
Example 6
An ‘effective’ return is held for a scheme with one subcontractor entry. A ‘multiple’ return for the same period is subsequently submitted listing the same subcontractor, however, with different payment, materials or deduction figures to those shown on the ‘effective’ return. (The ‘multiple’ return may show increased or decreased figures).
You should
- issue a letter MR3 to the contractor to establish whether the figures shown on the ‘multiple’ return are in addition to those previously submitted or whether they reflect details of the total payments received by the subcontractor. This letter will also advise the contractor that if a reply is not received within 14 days it will be assumed that the figures on the ‘multiple’ return are in addition to the earlier figures submitted and steps will be taken to ‘merge’ the two returns. You will, at the same time, advise the contractor of the revised payment and deduction figures based on this assumption
- on receipt of a response from the contractor within the 14 day BF period, and dependent on their reply, take steps to correct the return or ‘merge’ the returns using the function ‘Correct Return Error’. Make a note of the action taken using ‘Record Contact’ and then complete the worklist entry in PEGA.
- if no response is received from the contractor after the 14 day BF period, take steps to ‘merge’ the returns using the function ‘Correct Return Error’, make a note of the action taken using ‘Record Contact’ and then complete the worklist entry in PEGA.
Example 7
If the contractor advises you that the return month, or scheme detail is incorrect on the ‘multiple’ return. You should;
- using the function ‘Correct Return Error’ to select the ‘multiple’ return
- amend the return month and/or scheme details as required
- select ‘Make Effective’ from the action drop-down menu
- select ‘OK’
CISR will then determine if an ‘effective’ return already exists for the amended return month and/or scheme, and if a return does already exist an advisory warning message will be displayed for you. You can then choose either;
- to continue and create a new ‘multiple’ return for that month or contractor scheme
- to cancel the amendment
This will change the status of the ‘multiple’ return to a ‘resolved’ return on the original month, or the original contractor record, and you should make a note of the action taken using ‘Record Contact’ and then complete the worklist entry in PEGA.
Example 8
If the contractor advises you that the ‘multiple’ return, was not submitted by them. You should;
- using the function ‘Correct Return Error’ to select the ‘multiple’ return
- select ‘Unmatch’ from the action drop-down menu
- select ‘OK’
CISR will then disassociate the ‘multiple’ return from this contractor scheme and month, and amends the status of the return to ‘Unmatched’ and creates a new work item for an ‘Unmatched’ return in PEGA.
Taking this action will also create a return with a status of ‘resolved’ on the original contractor record, and you should make a note of the action taken using ‘Record Contact’ and then complete the worklist entry in PEGA.
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)