All telephone requests to correct an error on a return should be referred to the CIS helpline on 0300 200 3210. The reason for this is that only calls to HMRC contact centres are recorded. This means that a transcript of the call may be obtained in the event that there is any dispute concerning what was said.
Do you get a penalty for amending a CIS return?
Both the HMRC website and commercial software allow you to file amended CIS returns. HMRC have stated that they will not look to issue penalties for filing amended monthly returns. They also won’t take away the subcontractors CIS gross payment status, should they have it.
Who is exempt from CIS?
Exceptions for contractors paid for by a charity or trust. paid for by a governing body or head teacher of a maintained school on behalf of the local education authority. on the subcontractor’s own property and worth less than £1,000 excluding materials – you must call the CIS helpline to get an exemption.
Can you amend a CIS return online?
Use the HMRC CIS online service to change or correct something on your return. Call the CIS helpline if you need any help with this.
Can I resubmit a CIS return?
CIS 300 correcting errors If after filing a CIS 300 monthly return online you realise that you have made a mistake, then you can simply make an amendment to your data and resubmit the CIS 300 to HMRC.
What date do CIS returns have to be submitted?
Deadlines. Send your monthly returns to HMRC by the 19th of every month following the last tax month. Example If you’re making a return for the tax month of 6 May to 5 June, it must reach HMRC by 19 June.
How do I submit a nil CIS return?
CIS – How to submit a nil return
- Electronically – by Electronic Data Exchange (EDI) or internet submissions in Sage.
- Phone – 0845 366 7899.
- Internet –
- Monthly return – complete the appropriate section on the monthly return and send by post.
What to do if subcontractor hasn’t registered with CIS?
If the subcontractor hasn’t registered, there’s no chance that the contractor can have verified him under the CIS scheme. Subcontractor just needs to carry on with his own obligations, register, pay his Class 2 and let the contractor worry about tax deduction.
How does a subcontractor claim tax deduction from CIS?
The old 3 month rule followed by a £100 penalty has now gone. He should then phone the CIS helpline and register as a subbie. It is the contractor who will carry the can here if he fails to verify and deduct 20% or 30% tax.
What happens if a subcontractor does not register with HMRC?
Explain to your client that it is his duty to make sure that subcontractors have been verified before they are paid and that failure to operate CIS correctly can result in your client being penalised by HMRC. The subcontractor needs to register for SA and CIS ASAP, provide details to your client so that verification can be carried out.
Can a contract cover both cis and non CIS work?
If a contract covers both CIS and non-CIS work, it all falls within CIS. Please see HMRC website and CIS guide for further details. The sub contractor should have registered for self-assessment in order to obtain a UTR this registration has a time limit of 3 months otherwise a penalty will be imposed.
