|CISR62600||Action guide contents|
To make life a little easier for contractors all system
generated returns will be pre-populated, only the CIS300(Man) will
not be pre-populated. The CIS computer system will be able to
include on returns it generates information we already know about
the contractor and the payments they have made, or might be making
in the future. This is known as ‘pre- population’.
Some returns are automatically generated. Some are generated by HMRC and then issued by the CIS computer system. And others are issued manually.
The CIS computer system will ‘pre-populate’ every return it generates and issues with the following information:
- verified subcontractors shown as paid (either gross or under deduction) from Effective returns for the three return periods prior to the return being generated.
- verified subcontractors who have yet to be paid as shown by verification requests made over the previous three months.