CISR69010 - Monthly Returns and the End of Year (EOY) Process: Introduction

This paragraph serves as an overview of the contractor scheme End of Year Process and Return Period Exemptions.

Shortly after the end of the tax year the CIS system will determine which schemes need an EOY figure calculation. The CIS system will calculate the figure of deductions made by the scheme based on the ‘effective’ and ‘concluded’ returns received in the tax year just ended. This figure will be sent to BROCS with a status of ‘Inactive’, ‘Full’ or ‘Provisional’, and where this is the first EOY figure being sent to BROCS for the tax year, it will show this by having an indicator of ‘New’. This is a fully automated process. Full details of the EOY Process and explanations of the different types of status given to the EOY total figure can be found at CISR69020.

After an EOY figure has been sent to BROCS it may become clear that this figure requires amendment, when sending the amended figure across to BROCS it will show this by having an indicator of ‘Amendment’. For further details of EOY amendments as well as the treatment of multiple calculations being sent on the same day see CISR69020.

Where BROCS have been unable to match the record sent from CIS, details of the mismatch will be produced and this work will be actioned by the Employer Data Exception Unit, for details of how to Resend the EOY figure see CISR69040. Where it is necessary to ‘Resend’ the CIS EOY figure across to BROCS, it will show this fact to BROCS by having an indicator of ‘Resend’.

The different types of EOY figures ‘New’, ‘Amendment’ or ‘Resend’, and the different ‘status’ given to each, either ‘Inactive’, ‘Full’ or ‘Provisional’ are visible in the function ‘View CIS Customer’ on the tab ‘EOY Totals’ as described at CISR90090.

Monthly periods for which a contractor scheme would be normally liable to submit a return may be marked as exempt for the purposes of filing a return. The effect of this will be that DMB will no longer pursue the outstanding return, as any return periods with an exemption against them will be ignored when determining the status given to the EOY total figure for further details of Return Period Exemptions see CISR69050.