Understanding the Monthly Return
Contractors must send to the HMRC a monthly report of the payments made to subcontractors in the preceding tax month. Contractors must send the report for all subcontractors covered by the scheme regardless of whether amounts were withheld or whether the contractors has withhold no amounts (nil return).
You must submit the monthly return within 14 days of the end of the tax month to which it relates.
Use the CIS Monthly Return program to generate the monthly report. This report produces a PDF, an EDI (electronic data interchange) file in the generic flat file (GFF) format, and an XML file if you set the processing options to generate the XML file. Processing options enable you to specify the period for which you submit the report, as well as certifying that required conditions are met in the report.
When you run the CIS Monthly Return program in final mode, the system:
Reads data in these tables:
HMRC Inform. Relation (F74U4015).
Accounts Payable Ledger (F0411).
Accounts Payable - Matching Document (F0413).
Accounts Payable Matching Document Detail (F0414).
F0411 CIS Tag File Update (F74U0116).
Writes data from this report to these tables:
Header - CIS Monthly Return (F74U4051)
This table includes data about contractor and processing option values such as the contractor name and the certifications provided in the processing options.
Subcontractor Detail - CIS Monthly Return (F74U4052).
This table includes data about the subcontractor such as name, address, and government identifying numbers.
Subcontractor Documents Detail - CIS Monthly Return – UK (F74U053).
This table includes data about the subcontractor documents such as the document type, document number, pay item, and amounts.
Amended Header - CIS Monthly Return - UK - 74U (F74U4061)
This table includes the versions of the report, the amendment effective date, data about the contractor, and the processing option values such as the contractor name and the certifications.
Amended Subcontractor Detail - CIS Monthly Return - UK - 74U (F74U4062)
This table includes the versions of the report, the amendment effective date, and data about the subcontractor such as name, address, and government identifying numbers.
Amended Subcontractor Documents Detail - CIS Monthly Return – UK - 74U (F74U4063)
This table includes the versions of the report, the amendment effective date, and data about the subcontractor documents such as the document type, document number, pay item, and amounts.
Generates the GFF, and writes the data to the Text Processor Header table (F007101) and Text Process Detail Table (F007111).
Generates an XML file in the protocol defined in the Transaction Engine Document Submission Protocoldocument, and writes the data to the Text Processor Header table (F007101) and Text Process Detail Table (F007111), if you set the processing options to generate the XML file.
Generates a PDF report that includes a header section that shows information about the contractor, and a detail section that shows information about the subcontractors and payments.
When you run the CIS Monthly Return report in proof mode, the system generates the PDF, GFF, and XML, but does not write data to tables.
When you run the CIS Monthly Return report in reprocess mode, the system generates the PDF, GFF, and XML file, and replaces the existing data of the tables.
Use the CIS Monthly Return History program (P74U4050) to review the information in the F74U4051, F74U4052, and F74U4053 tables.
Use the CIS Monthly Return Amendment program (P74U4060) to make amendments in the existing CIS Monthly Report record and re-submit the CIS Monthly Return report.
Use the Text File Processor Program to create the text files that you remit for monthly reporting.