| CISR69600 | Action Guide contents |
For scheme transfers during the year only one End of Year (EOY) figure is sent to BROCS for the ‘transferred to scheme’. No figure is sent for the ‘transferred from scheme’ but the figure sent from the ‘transferred to scheme’ will be the totals of the ‘transferred from scheme’ and the ‘transferred to scheme’.
For scheme mergers during the year only one EOY figure is sent to BROCS for the ‘merged to scheme’. No figure is sent for the ‘merged from scheme’ but the figure sent will include the returns from the ‘merged from scheme’ and the EOY status will be the overall status for both schemes.
Where provisional EOY figures have been sent to BROCS and scheme mergers or transfers have taken place you will need to view both scheme records for the ‘merged from’ and ‘merged to’ schemes using the function ‘View Customer’ and selecting ‘Contractor scheme EOY Totals’ to ascertain the full details. This is because if there are return periods that are not finalised or return exemptions for the ‘old’ scheme you can only view these within the ‘merged from’ scheme record. When you view the ‘old scheme’ record, the payments, materials and deductions for the year in which the ‘merger’ occurred will be blank and the EOY status will state ‘None’ however any return periods not finalised or exemptions will state ‘Yes’ and selecting the appropriate list box entry will then populate these details within that window (see CISR90090 for further details).
Where a scheme is cancelled during the year no end of year figure is sent to BROCS.
Where a scheme ceases during the tax year the EOY figure sent to BROCS will be for all the ‘effective’ and ‘concluded’ contractor returns captured for the tax year up to the point the cessation was notified to CIS by EBS.
