CISR90090 - View Customer and Record Contact: Contractor scheme End of Year (EOY) totals

General

Having followed the steps listed at CISR90020 to gain entry to view a contractor scheme and then selected View Customer from the Main Menu the next window visible will be the ‘Scheme Details’ window. From this window you should select the ‘EOY Totals’ tab at the top of the window.

Contractor EOY Process

Just after the tax year has ended the system will determine which schemes need an EOY figure calculation for the previous year, this is a fully automated process. EOY data about each of these schemes that was active in that tax year will be sent over to BROCS where it will then be matched to a scheme reference. Automated checks will be made to determine whether all expected returns for that tax year have been received and processed with no exceptions that are likely to affect the EOY total tax deducted figure. The information sent to BROCS will consist of the total cumulated tax deductions for the year as shown on the monthly returns, and that figure will be given a status.

After an EOY figure has been sent to BROCS it may become clear that this figure is no longer correct. The information previously sent to BROCS will be reviewed and when an amendment results in a change to the EOY figures a figure representing the difference between the last EOY figure calculated and the revised figure will be sent to BROCS, see CISR69020 for details of the End of Year Process.

End of Year Totals window

The top panel lists the Accounts Office reference, there is also an entry ‘Tax Year Ended’ which will be populated with the requested tax year when a selection is made by the user to view more information for a tax year shown in the list box below.

The lower panel consists of a list box displaying the following information for each tax year that the scheme has been active and an EOY figure has been calculated;

Note – If the selected record you are viewing has been merged, transferred or succeeded during the tax year the information in the window below will be arranged slightly differently to that shown below. You should therefore familiarise yourself with the information shown below at ‘Scheme Movements’ before continuing.

• Tax Year End -
• Payments – The total payments made by the scheme based on the effective returns received for the tax year.
• Materials – The total material costs paid to subcontractors by the scheme based on the effective returns for the tax year.
• Deductions – The total deductions made from subcontractors by the scheme based on the effective returns for the tax year.
• EOY Status – The current status of the EOY figure, this will be either;
• • Inactive – if the scheme has been inactive throughout the whole of the tax year.
  • Full – where a return has been received for each month that the scheme was live and a return was expected, or any periods where no returns have been received but they have been marked as exempt. (A return period can be set as being exempt from filing a return for a specific period, see CISR69050 for further information regarding EOY Return Exemptions). For example, if a contractor submits six monthly returns followed by a six month period of inactivity in that tax year, the status of the EOY total tax deducted figure for the six returns would be ‘Full’ as no returns are expected for the period of inactivity. Also, if a contractor ceased on 15th January and had submitted ten monthly returns covering April to cessation in the year, this too would be shown as ‘Full’.
  • Provisional – Where it is identified that not all expected returns for the scheme and tax year have been received or processed, or one or more of the expected returns for the scheme and tax year have outstanding exceptions linked to them that may affect the cumulated total tax deducted figure - such as unreadable or minus entries within amount fields on returns submitted. The effect of the ‘provisional’ status will result in any overpayment of tax deductions being withheld.

• Return Periods not Finalised – If ‘Yes’ is displayed this will indicate there are un finalised periods, causing the final EOY figure to retain a ‘provisional’ status, (see ‘Scheme Movements’ below if the record you are viewing relates to a ‘merged from or merged to’ scheme).
• Return Exemption Periods – If ‘Yes’, this will indicate return exemptions have been set. If blank, no exemptions have been set. (See ‘Scheme Movements’ below if the record you are viewing relates to a ‘merged from or merged to’ scheme)

To establish which return periods have exemptions and or remain un-finalised you should select the desired tax year from the list box. The following fields in the upper panel of the window will then become populated, if applicable;

• Return Period not Finalised; this will list the appropriate return periods which remain un-finalised.
• Return Exemption Periods – this will list any months in which an exemption has been set.
• Scheme Movements - Provides a list of the schemes that have been merged into or succeeded by the current scheme in that tax year.

Note - Where there has been a merger/succession in that year and you are looking at the ‘merged to’ scheme, the entries in the lower panel of this window for payments, materials and deductions will be the grand totals for both the old and new schemes and the EOY status will be the overall status for both schemes. However on selecting an entry in the list box the ‘Return Periods not Finalised’ and ‘Return Exemption Period’ fields will only show details for the scheme you are currently viewing.

If there are return periods not finalised or exemptions for the ‘merged from’ scheme you will need to view the record for that scheme in order to obtain them. When you view the ‘old’ record the payments, materials and deductions for the tax year in which the succession/merger occurred will be blank and the EOY status will show ‘None’. If there are return period not finalised or exemptions the entries will show ‘Yes’ and if you then select an entry in the list box the upper window will be populated with these results. Exit View

At the bottom right hand corner of this window and every window is the [Exit View] button. If you do not wish to view any further records for this scheme selecting this button will return you to the CIS Main Menu window.