DMBM522170 - Debt and return pursuit: PAYE: end of year: returns: CIS

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CIS legacy - 2006-07 and earlier

Up to and including 2006-07, contractors were required to submit a CIS 36 return to account for deductions of tax they had made from subcontractors. Contractors who also had employees (P(SC) schemes) were also required to submit a PAYE return (P35 and P14s). If you are pursuing a 2006-07 or earlier return, check BROCS to see what type of return is outstanding.

CIS- 2007-08 and later

See DMBM524000.