CISR65210 - Late Return Automatic Penalties: Contractor has filed the CIS monthly return but this is not shown on the CIS record
| CISR65600 | Action Guide contents | |—————————————————————————————————–|———————–|
Where a contractor says that they have already filed their return but the return is not showing as logged or captured on the CIS record you should follow the guidance below.
Contractor says that the return(s) was submitted by paper/phone
You should firstly check whether the contractor entered the wrong month on the contractor return, or advised the Contact Centre of the wrong month when telephoning through a Nil return. If there is a ‘multiple’ return for another month, take the action in CISR65710. If there are no ‘multiple’ returns for another month, you will need to ask the contractor to file a ‘duplicate’ return for the missing month.
Contractor says that the return(s) was submitted over the internet
You should firstly ask the contractor did they receive a ‘submission receipt’ that HMRC had safely received the return.
Contractor did not receive a ‘submission receipt’
You should ask the contractor to submit the return again for that month.
Contractor has received a ‘submission receipt’
You should firstly check whether the contractor entered the wrong month when filing the contractor return. If there is a ‘multiple’ return for another month, take the action in CISR65710.
If there are no ‘multiple’ returns for another month, and the contractor has filed their return using the HMRC website or third party software, but the return has failed to flow across to CIS because of a problem that has occurred on HMRC systems take the action in CISR65710.