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DMBM524050 - Debt Management and Banking Manual - HMRC internal manual


DMBM524050 - Debt and return pursuit: CIS: timeline of events
You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.
On the 19th of each month, the contractor must submit the monthly returns.
On or around the 29th of each month, ETMP will issue penalty notices following the CIS computer system sending:
details of returns that were filed late or are still outstanding to ETMP for the issue of a penalty as appropriate
a work item to IDMS for each return outstanding.
30 days from issue of penalty notice, ETMP will pass a work item to IDMS for each penalty still outstanding. ....

United Kingdom , Customer Operations Employer Office , Employment Payment Summary , Designatory Detail , ஒன்றுபட்டது கிஂக்டம் , வாடிக்கையாளர் செயல்பாடுகள் முதலாளி அலுவலகம் , வேலைவாய்ப்பு கட்டணம் சுருக்கம் ,

DMBM524690 - Debt Management and Banking Manual - HMRC internal manual


DMBM524690 - Debt and return pursuit: CIS: in-year and end-of-year process: overpayments
You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.
Contractor advises you that he has overpaid or you identify an overpayment on ETMP
If CIS monthly returns or P35/FPSs are outstanding:
remind the contractor of his obligation to submit these
emphasise that the overpayment cannot be dealt with until all returns have been received.
If all returns have been received and the contractor advises you that our records are incorrect and a correction is required: ....

United Kingdom , National Insurance Contributions , Employers Office , Customer Operations Employer Office , Designatory Detail , Insurance Contributions , ஒன்றுபட்டது கிஂக்டம் , முதலாளிகள் அலுவலகம் , வாடிக்கையாளர் செயல்பாடுகள் முதலாளி அலுவலகம் ,