Considerations for Submitting the Monthly Return

These considerations exist for submitting the CIS Monthly Return report:

• Contractors who have not paid any subcontractors in a particular month must submit a nil return.

  Enter Y in the Confirm No Payments processing option to submit a nil return.

• When you submit the monthly return, you must certify that:

  • You have considered the employment status of each individual included on the return.

  • You have verified each subcontractor with the HMRC.

  • You confirm that the information provided on the return is complete and correct.

  You set processing options for the CIS Monthly Return report to certify each of these conditions.