Corrections to Construction Industry Scheme (CIS) returns
New security checks have been introduced by HMRC to ensure corrections to contractors’ monthly returns (CIS300) are properly made to a particular return.
As a result of the new security checks:
- The CIS contact centre may ask for details shown on the original return that requires amendment. Contractors should ensure that they have a copy of the original return before calling the CIS contact centre.
- Contractors who send an amended return to Netherton may be contacted by the CIS centre in Newry asking for confirmation of the period to which the corrections/additions relate.
- Contractors who write a letter to the CIS centre in Newry may be contacted either by telephone or in writing asking for confirmation of the amendments.
The construction industry scheme (CIS) applies mainly to contractors and sub-contractors involved in construction however certain businesses that are not in the business of construction but have a significant amount of annual spend may also count as contractors.