DMBM524320 - Debt and return pursuit: CIS: contractor's response: contractor advises that a return has been sent to HMRC

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Checking for multiple and unmatched returns
Return found
Return not found

If a contractor advises that the return has been sent to a HMRC office:

  • establish where, when and how it was sent
  • check the CIS record for a duplicate or an unmatched return
  • arrange for correction if found and note the records accordingly.

A monthly contractor return may be captured but cannot be matched to an existing scheme or period. This may be because there is:

  • an unmatched Unique Taxpayer Reference (UTR)
  • an invalid period shown on the return
  • no match on the AO reference
  • the AO Reference and the UTR do not correspond.

Checking for multiple and unmatched returns

To check the CIS computer system for multiple returns and unmatched returns, authenticate the customer (DMBM524080).

From VIEW CIS CUSTOMER select ‘Scheme Returns’. You will see a list of returns. Check the status of return.

Multiple returns

If the return status shows Multiple:

  • select the return work item by clicking the check box
  • select return details.

You will be taken to the RETURN DETAILS screen.

Ask the contractor to confirm what information was included on his missing return.

If you establish that the ‘duplicate return’ is the missing return:

  • ask the customer to phone the CIS Helpline on 0300 200 3210
  • arrange correction.

Unmatched returns

To view the unmatched returns:

  • click the appropriate check box
  • select Return details
  • ask the contractor to confirm what information was included on his missing return.

If you establish that the ‘unmatched return’ is the missing return:

  • ask the customer to phone the CIS Helpline on 0300 200 3210
  • arrange correction.

Return found

If a multiple return or unmatched return fits the missing return:

  • ask the customer to phone the CIS Helpline on 0300 200 3210
  • arrange correction.

On IDMS use RECORD ACTIONS and:

  • select the appropriate action, for example Tele call/ Correspondence.
  • select Other
  • make a FURTHER INFORMATION note Multiple or Unmatched return traced on CIS and CIS Helpline contacted to correct
  • set a new BF date of 7 days later.

Return not found

If the return has not been received and there is no trace of a multiple or unmatched return, ask the customer to resubmit the return electronically.