CISR66020 - Monthly return: errors on returns: typical scenario examples
| CISR66600 | Action guide contents | |—————————————————————————————————–|———————–|
This information panel provides examples by way of typical scenarios to illustrate how errors and omissions made on a return are corrected. »Ê¹ÚÌåÓýappy do not cover everything you’ll see, but will provide you with a flavour for things.
Example 1 - simple error
Company B complete their CIS300 return for the period between 6t h August and 5t h September 2009 and submits it online on 10t h September 2009. It includes details of a number of payments to subcontractors, one of whom is Alan Carthy.
Mr Carthy is entitled to payment under deduction and has been verified. »Ê¹ÚÌåÓýapp return shows that he has been paid £3,700 with a deduction of £620.
On 15t h September though, Company B notice two mistakes on the return. Firstly, they’ve misread their payroll records relating to the payments made to Mr Carthy; the actual payment made was £3,100 with a deduction of £620. Secondly, they’ve omitted a gross payment of £300 to ABC Ltd.
Note that the ‘return details� window on the CIS system may already show that the original ‘effective� return may include errors. An �!� mark in the far left-hand column against a subcontractor payment entry might suggest (for example) that an incorrect deduction may apply to a captured payment.
To rectify this they complete a new CIS300 for the same period but showing the right information. To save time and as the due date is fast approaching, they resubmit online.
Example 2 - incorrect AO reference and return period details
»Ê¹ÚÌåÓýapp same details for Company B as in example 1 above. However, when submitting a new CIS300 showing the corrected information in respect of the payments made to Mr Carthy and ABC Ltd, they enter the return period as 31/08/2009 (instead of 05/09/2009) and misquote their AO reference - they show it as 123123456 instead of 123PJ00123456.
On attempting to log the return it becomes ‘unmatched� and a work item (WI) is created.
»Ê¹ÚÌåÓýapp action guide at CISR66640 shows you how to deal with unmatched returns.