|CISR63600||Action guide contents|
Once a monthly return has been completed, there are a number of options open to a contractor:
All paper returns issued (main issue, replacement or manual)
include the address to post the completed form (and any
continuation sheets) to. This is set out at
This is not a FREEPOST address as it was under CIS up to 5 April 2007.
All returns sent in by post, or received through an Enquiry Centre (EC) need to be logged and captured as soon as possible after receipt by the Rapid Data Capture (RDC) team at Netherton.
Most logging and capturing will be done by rapid data capture (RDC) at the Construction Industry Processing Centre. Exceptionally though some may need to be done manually in Network offices.
It is very important that every priority is given to this in view of the very tight timeframes for the returns cycle each month.
Returns received therefore need to be date-stamped on the day of
receipt and logged and captured as soon as possible thereafter.
The above is particularly important on, or just after, the 19th of the month – the filing date. It is possible that some contractors and/or their agents may take or post returns to local Network Offices close to or on the statutory filing date, so allowing a longer time in which to complete the return.
Returns placed in a local Network Office post-box after business hours, but before midnight, on the 19th of the month should therefore be treated as having been filed on time.
It is, however, vital that Network Office post teams are aware of this for the first working day after the 19th of each month.
It must also be stressed that, if a contractor or agent takes their monthly return to an Enquiry Centre (EC), HMRC staff, in accordance with general policy, will not be able to give the caller a receipt for the monthly return(s) handed in at the EC.