28 March 2016

Filing of CIS Returns to be Online Only

From 19 April 2016, it will be mandatory for all contractors to use the HM Revenue & Customs (HMRC) online service for their Construction Industry Scheme (CIS) returns.

With HMRC no longer accepting paper forms from this date, any contractor, or authorised agent, currently submitting paper returns will need to register for HMRC online services before then. In order to register, contractors should go to the Registration page on the HMRC website and they will need their HMRC employer and Accounts Office (AO) references.

If a contractor is unable to use the online service, they must write to National Insurance Contributions and Employers Office, HMRC, BX9 1BX, explaining why they are unable to use it and they will be contacted directly with more information. HMRC will continue to offer alternative filing arrangements for those unable to use an internet connection by reason of age, disability, remote location or religious objection.

Over 85% of contractors, or their authorised agents, already use the online service to file their CIS returns and the benefits include increased efficiency, accuracy and reduced administration. Other changes being introduced to the online service include the ability to amend returns online and a message/alert service. HMRC will also be making further improvements to the online verification service, as contractors will be required to use the online service to verify their sub-contractors from April 2017.

Build UK Specialist Contractors can receive free advice on a range of tax and business issues, including CIS, from the Build UK Tax and Business Helpline provided by RSM. Members who require advice should call 0844 249 9875 and state that they are a Build UK member.