Construction Industry Scheme – HMRC software update
HMRC have a change to the online service that some businesses use to submit monthly Construction Industry Scheme returns. The change does not affect businesses that file online using third party software.
The change relates to the ‘Monthly Return – Introduction’ screen on HMRC’s software where users enter details of the contractor monthly return.
The field which clarifies which month the return relates to has been changed from the date in which the tax month starts to the date on which the tax month ends. This follows feedback from users of the system who found the old method confusing as the paper return always used the date on which the tax month ended.
The change takes effect from 23 November 2009. The relevant field which would previously have read ‘Tax month starting 6th November 2009’ will now read ‘Tax month ending 5th December 2009’.