DMBM524635 - Debt and return pursuit: CIS: in-year and end-of-year process: how to deal with discrepancies
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CIS EOY discrepancies and queries - BROCS
To deal with queries you will need to check and agree the end of year figures which will involve checking
- the end of year details on BROCS
- CIS records.
What checks are involved
Agreeing the end of year figures on CIS may involve a series of checks. These may include
- checking the end of year totals deducted and status indicator on CIS
- identifying finalised and un-finalised returns (returns that are causing the final EOY figure to retain it’s ‘provisional’ status such as outstanding returns, logged but not captured returns or exceptions)
- identifying effective returns
- checking the details included on the effective return for each individual month and subcontractor on CIS
- identify returns working with the CIS Unit as exceptions
- viewing and setting the exemption signal if returns are not required.
CIS EOY discrepancies and queries – ETMP
To deal with queries you will need to check:
- ETMP
- CIS records.
What checks are involved
Agreeing the figures on ETMP and CIS may involve a series of checks. These may include:
- identifying finalised and un-finalised returns such as outstanding returns, logged but not captured returns or exceptions)
- identifying effective returns
- checking the details included on the effective return for each individual month and subcontractor on CIS
- identify returns working with the CIS Unit as exceptions
- viewing and setting the exemption signal if returns are not required.