Question Regarding CIS Return

[Gohar]

Hi All, I recently started job as a bookkeeper in manufacturing company. I have one question regarding CIS return. This company has one regular contractor but he did not work last month (Aug-24). The last bookkeeper left 09/08/24. I joined last week. I have question regarding submission of information to HMRC. Please advise.

 

[DWS]

Hi All, I recently started job as a bookkeeper in manufacturing company. I have one question regarding CIS return. This company has one regular contractor but he did not work last month (Aug-24). The last bookkeeper left 09/08/24. I joined last week. I have question regarding submission of information to HMRC. Please advise.

So what is the question?

 

[Baines Watson]

Hi All, I recently started job as a bookkeeper in manufacturing company. I have one question regarding CIS return. This company has one regular contractor but he did not work last month (Aug-24). The last bookkeeper left 09/08/24. I joined last week. I have question regarding submission of information to HMRC. Please advise.

If he didn't work in August and no payments were made to him then you file a 'nil' CIS return.

 

[Gohar]

If he didn't work in August and no payments were made to him then you file a 'nil' CIS return.

Ok Thanks for your reply.

 

[DWS]

Also bear in mind that for CIS it does not work on a calendar month it works from the 6th of one month to the 5th of the next, so just because the subby never worked or received payments in August does not necessarily mean it will be a Nil return, they may have received a payment between the 1st and 5th September, hence why I asked what the question actually is.
If it is about the month ending 5th September then this should have been submitted by September 19th, if it has not the business will be receiving a £100 late filing penalty although if it is a Nil return this can be appealed and automatically quashed.

 

[Newchodge]

Why would a manufacturing company be filing a CIS return? Just asking!

 

[DWS]

Why would a manufacturing company be filing a CIS return? Just asking!

Maybe they manufacture the product and also fit/install it

 

[Newchodge]

Maybe they manufacture the product and also fit/install it

Possibly, but it seems like a question worth asking.

 

[DWS]

Possibly, but it seems like a question worth asking.

I agree, I am just assuming or even guessing