DMBM524680 - Debt and return pursuit: CIS: in-year and end-of-year process: pursuing underpayments - advised of an error on return

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Initial checks

If you are pursuing an end of year underpayment on IDMS and the contractor advises you that he has made an error on a return then:

  • check View CIS customer Returns tab to view the monthly return
  • check with the contractor that the adjustment he has requested will mean that the scheme will balance
  • check View CIS customer EOY Totals tab to establish:
  • the end of year totals deducted figure
  • whether the scheme will now balance once the end of year total has been adjusted by the amount advised by the contractor
  • if all months have been finalised.

If there are other un-finalised returns:

  • check View CIS customer Returns tab to identify why and
  • agree appropriate actions with the contractor to rectify the situation.

Scheme less than 25 subcontractors

If the scheme is for less than 25 subcontractors and the correction is straightforward ask the contractor to ring the CIS Helpline on 0845 366 7899.

Scheme with 25 or more subcontractors

If the scheme 25 subcontractors or more is a large scheme or the corrections are complex ask the contractor to write to CIS Newcastle Office at:

National Insurance Contributions and Employers Office
HM Revenue and Customs
BX9 1BX
United Kingdom

If we already have details in writing forward this to CIS Newcastle by eForm to 'NICEO PAYEmp EOY'.

Other returns outstanding

If other CIS monthly returns are outstanding or P35:

  • remind the contractor of their obligations to submit these
  • ask the contractor to make payment to clear any appropriate underpayment immediately

Noting records

On IDMS:

  • use RECORD ACTIONS to record for example Tele Call/Correspondence/Clerical
  • select Other
  • make a Further Information note
  • set a new B/F date for 14 days later.

Once the correction has been processed on CIS, IDMS will receive an update.