PAYE40024 - employer returns: employer return – quality checks: form CIS36 only - 2005 onwards (Action Guide)


Note: This subject provides details of how to record receipt of employer returns for tax years from 2004/05 onwards.

References to CIS in this Action Guide apply to the old CIS scheme for years up to April 2007, when ‘New CIS’ was introduced.

To carry out the checks required prior to recording receipt of a form CIS36 only for years 2005 to 2007, follow steps 1 - 8 below. The guide is presented as follows

These checks must be made on the day the return is received

Year of returnStep 1
Initial actionStep 2
Further checksSteps 3 - 6
Contacting the contractorSteps 7 - 8


For details of how to access any of the Employer Business Service functions use the [Index of Functions] button on the left of the screen

Year of return

  1. Identify the year shown on the return

  • For returns for years up to 2003/04 follow the Action Guide ‘Form CIS36 Only - Up To 2004’ PAYE40017
  • For returns for years 2005 onwards - go to step 2

Initial action

  1. Review the form CIS36 to see if it is marked ‘Succession’

  • If it is not marked ‘Succession’
  • Go to step 3
  • If it is marked ‘Succession’
  • Use Function AMEND EMPLOYER INDICATORS to set the CIS36 / SC35SUCC indicator for the year of the return
  • File the papers in a separate range to be linked in due course with the return from the successor

Further checks

  1. Review the return

  • Ensure that
  • Entries are legible and complete
  • The return is signed
  • The correct version of the CIS36 has been used
  • The return has been made using approved HMRC stationery
  • If the return passes the quality standard checks
  • Date stamp any return, not already stamped, with the date it was received

And

  • Record receipt of the return. Follow the Action Guide ‘Recording Receipt Of Employer Return’ PAYE41041
  • If it does not go to step 4
  1. Look at the unclear entries on the return and decide whether

Or

  • You need additional information from the contractor. If so go to step 7
  1. Strike through the entry on the return and put the clear entry above it. Note: You must use green ink for this purpose

  2. Receipt of the return can now be recorded

  • Date stamp any return, not already stamped, with the date it was received

And

  • Record receipt of the return. Follow the Action Guide ‘Recording Receipt Of Employer Return’ PAYE41041

Contacting the contractor

  1. Send back the whole return and any enclosures to the contractor immediately and

  • Explain why the return is not acceptable
  • Ask the contractor to correct the illegible figures
  • Inform them that this return has not been recorded as a complete return and therefore penalties may accrue under S98A(2) TMA 1970 if an acceptable return is not submitted by the due date
  1. Use Function AMEND EMPLOYER NOTES to record your actions and then file the papers in the employer record pad. The note must show

  • The date the return was received
  • The reason it is not acceptable
  • The date the return was sent back to the contractor

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