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03 September 2007
Now that the first few contractor monthly returns have been submitted under the new construction industry scheme, HMRC have provided some pointers on filing returns on the basis of those returned so far.
HMRC emphasise that they can only accept online contractor returns which have been submitted using the HMRC-provided free filing facility, an HMRC recognised, third party filing application or Electronic Data Interchange. Paper returns must be sent using the pre-populated return HMRC send out each month on form CIS300, or the manual, non-pre-populated, return on form CIS300(Man) included with the contractor pack.
Nil returns can be sent using any of the methods listed above or by calling the CIS helpline on 0845 366 7899.
HMRC offer a number of hints on filing returns, including the following:
- check that the return is for the right month;
- ensure the entries are legible;
- agents completing returns on behalf of clients, should ensure the returns show their clients' names, UTRs and AO reference numbers;
- complete the declarations on the back page and sign the return;
- do not send an on-line return (including a nil return) for the same month that a paper return has been sent;
- ensure the return reaches HMRC no later than 19th of the month.
