CISR64020 - Monthly return: process monthly return: background information

Returns are normally logged and captured by Rapid Data Capture (RDC). The Rapid Data Capture operation captures both handwriting and specified pre-populated detail from specific areas on HMRC return forms CIS300, CIS300CS, CIS300(man) and CIS300(man)(CS). It then converts the writing into electronic information and transmits this information to the HMRC CIS computer system for processing.

On receipt at the Processing Centre, returns are collated into manageable batches and allocated both a batch number and an effective date of receipt. Batches are then scanned and electronic images produced.

These electronic images are then transferred for background processing by both Intelligent Character Recognition (ICR) and Optical Character Recognition (OCR). These processes attempt to interpret specified fields within the form(s) in accordance with rules they have been given.

If there are any difficulties here, the electronic image becomes the subject of a work management item (WI) and is handled by HMRC manually. Images that cannot be dealt with electronically are handled by a team based at the Processing Centre.

The overall aim of RDC is to capture data that accurately reflects the content of the return submitted. It is neither a requirement nor an objective to verify data on the form outside of a defined minimum. So, anything other than the odd character repair (for example, making an ‘l’ look like a ‘t’ if that is what was intended, and so on) will fall to an HMRC team for manual capture and processing.

The primary objective of the processing stage is to check, verify and validate the information given on a monthly return. Ultimately, the aim is to get a return to an ‘effective’ status (see CISR63050 and CISR66010 for more information on the state of a return) thereby allowing payments and deductions information from the return to be linked to CIS and other systems.

There is further information available at CISR68000 concerning Rapid Data Capture and the process to follow where for example, a return fails Intelligent Character Recognition.