CISR61180 - Monthly returns: overview: CIS300 - familiarisation - CIS300(Notes) - introduction

»Ê¹ÚÌåÓýapp text of the notes contains useful information for contractors.

»Ê¹ÚÌåÓýapp information panels that follow contain the text of the notes. »Ê¹ÚÌåÓýapp words in brackets show where in the notes pages the text can be found.

  • CISR61190

    • Your monthly return (page 1)

    • CISR61200

      • Replacement returns (page 1)
      • Help and guidance (page 2)
      • Filing your return online (page 2)
      • Deemed contractors (page 2)
      • Local Authorities (page 2)
      • Public Bodies (page 2)

      • Continuation sheets (page 2)

      • CISR61210 - Filling in your contractor’s monthly return (page 3) - NIL return (page 3) - Payments to subcontractors (page 3)

        - [CISR61220](/hmrc-internal-manuals/construction-industry-scheme-reform/cisr61220)
        - Subcontractors� name and business name (page 4)
        - Tax reference (page 4)
        - Subcontractor’s verification number (page 4)
        - Total payments made (page 4).
                
        Also available to contractors is a CIS300 Helpsheet. This is an A3 sized full colour poster giving step-by-step illustrated guidance on how to complete a monthly return. Copies will be included in the Contractors� Pack and will be available for order through the helpline. It is worth getting hold of a copy for future reference.
                
                
        - [CISR61230](/hmrc-internal-manuals/construction-industry-scheme-reform/cisr61230)
                  - Materials paid for by the subcontractor (page 5)
                  - Total amount deducted on account of tax (page 5)
                  - Declaration and certificate (page 5)
                  - Correcting mistakes (page 6)
                  - Privacy and data protection (page 6).