l N N l i w E E M M t n e I I Your monthly return C - PDF document

Contractor’s monthly return d e t p e c CIS Helpline 0845 366 7899 c a e b t o n - l N N l i w E E M M t n e I I Your monthly return C C m E E u P P c This return is for payments to subcontractors in the o S S If you prefer, you can fill in your monthly return online. d construction industry. To do this, please go to www.hmrc.gov.uk/new-cis for s You are required by law to fill in and sign a return i further information. h t and send it back in time to reach us by the 19th of f the month. o Help s You will be charged a penalty if we do not receive your e We are happy to help if you have any questions about your i return by the 19th of the month in which it is due . p return. You can o c If the address we have shown is not correct, phone the • use the guidance notes included in your Contractor Pack d CIS Helpline immediately on 0845 366 7899 . – further copies are available from the CIS Orderline e t on 0845 366 7899 , or n How to fill in this return i • go to www.hmrc.gov.uk/new-cis or r p • Only write inside the boxes. Use black ink and capital letters. • phone the CIS Helpline on 0845 366 7899 • If you make a mistake, please cross it out and write the – if you need further information about filling in correct information underneath. this return • Leave blank any boxes that do not apply to you – if you realise you have made a mistake after you have – please do not strike through anything irrelevant. sent in your return • Do not fold the return. Send it back to us unfolded in the – if you need a replacement return. envelope provided. Photocopies are not acceptable. REFERENCES AND MONTH ENDING We need these details so we can be sure we have received your return for the correct month. What is your Accounts Office reference number? What is the month ending for this return? Take this from the front of your Payslip Booklet (The tax month runs from the 6th of one month to the 5th of the next.) P 0 5 2 0 What is your Contractor’s unique tax reference (UTR)? This is the 10-digit number at the top of your Tax Return Please turn over C3 01 PAGE 1 CIS300 (Man) HMRC 11/07

CONTACT DETAILS Supplying the following information will help speed things up if we need to talk to you about your return. 1 Contact name 2 Contact phone number/mobile number NIL RETURN If you have not made any payments to subcontractors in the construction industry for the month shown, you must 3 d make a nil declaration. Do this online at www.hmrc.gov.uk/ new-cis , by phoning the CIS Helpline on 0845 366 7899 , or go to e t ‘DECLARATION AND CERTIFICATE’ at the top of page 4 and fill in the return from there. p e c c PAYMENTS TO SUBCONTRACTORS a e Use black ink to fill in the white boxes below. Only fill in details for those subcontractors you have paid. b t o Subcontractor s name or business name ’ Subcontractor s name or business name ’ 4.1 4.1 n - l N N l i w E E M M t n e I I C C m E E u P P c o S S d s i h t Subcontractor s unique tax reference (UTR) ’ Subcontractor s unique tax reference (UTR) ’ 4.2 4.2 f o s e i p o Subcontractor s verification number (higher rate only) ’ Subcontractor s verification number (higher rate only) ’ 4.3 c 4.3 d e V / V / t n i r p Total payments made. Do not include VAT. Total payments made. Do not include VAT. 4.4 4.4 £ 0 0 £ 0 0 • • Only fill in boxes 4.5 and 4.6 if you have made a deduction Only fill in boxes 4.5 and 4.6 if you have made a deduction on account of tax from what you paid the subcontractor. on account of tax from what you paid the subcontractor. Materials paid for by the subcontractor Materials paid for by the subcontractor 4.5 4.5 £ 0 0 £ 0 0 • • Total amount deducted on account of tax £ and pence Total amount deducted on account of tax £ and pence 4.6 4.6 £ £ • • Subcontractor s National Insurance number (if known) ’ Subcontractor s National Insurance number (if known) ’ 4.7 4.7 Subcontractor s company registration number (CRN) ’ Subcontractor s company registration number (CRN) ’ 4.8 4.8 (if known) (if known) C3 01 PAGE 2

PAYMENTS TO SUBCONTRACTORS CONTINUED Subcontractor s name or business name ’ Subcontractor s name or business name ’ 4.1 4.1 d e Subcontractor s unique tax reference (UTR) ’ Subcontractor s unique tax reference (UTR) ’ 4.2 4.2 t p e c c a e Subcontractor s verification number (higher rate only) ’ Subcontractor s verification number (higher rate only) ’ b 4.3 4.3 t o V V / / n - l N N l i w Total payments made. Do not include VAT. E E Total payments made. Do not include VAT. 4.4 4.4 M M t n £ 0 0 £ 0 0 • • e I I C C m E E u P P Only fill in boxes 4.5 and 4.6 if you have made a deduction c Only fill in boxes 4.5 and 4.6 if you have made a deduction o S S on account of tax from what you paid the subcontractor. on account of tax from what you paid the subcontractor. d s i Materials paid for by the subcontractor Materials paid for by the subcontractor 4.5 4.5 h t f £ 0 0 £ 0 0 • • o s e i Total amount deducted on account of tax £ and pence Total amount deducted on account of tax £ and pence 4.6 4.6 p o c £ £ • • d e t n Subcontractor s National Insurance number (if known) ’ Subcontractor s National Insurance number (if known) ’ 4.7 4.7 i r p Subcontractor s company registration number (CRN) ’ Subcontractor s company registration number (CRN) ’ 4.8 4.8 (if known) (if known) If you have paid more than four subcontractors please fill in blank continuation sheets CIS300 (CS) (Man) and send them to us with your monthly return. You can get supplies from your Contractor Pack or, if you have run out, from the CIS Orderline on 0845 366 7899 . Please turn over PAGE 3 C3 01

DECLARATION AND CERTIFICATE As the contractor you may be liable for any deductions If you do not anticipate paying subcontractors in the 8 you should have made but have not declared on a next six months, put ‘X’ in the box below. monthly return to HM Revenue & Customs (HMRC). If you have not paid any subcontractors for the month shown on this return, go to box 5. This means we will not send you a monthly return unnecessarily. But, you must let us know when you If you have paid subcontractors for the month shown on start to pay subcontractors again by phoning the this return, go to box 6. CIS Helpline or writing to your HMRC office. Nil return 5 I confirm that no payments have been made to Please sign below to confirm the declaration made at 9 d e subcontractors in the construction industry in this period. either box 5 or boxes 6 and 7. We may penalise or t p prosecute you if you make false statements. Put ‘X’ in the box below. e c The information I have given on this return is correct and c a Now go straight to box 8. complete to the best of my knowledge and belief. e b Signature t Employment status 6 o n The employment status of each individual included on - l N N l this return, and any continuation sheets, has been i w E E considered and payments have not been made under M M t n contracts of employment . e I I Please print your name 10 C C m Put ‘X’ in the box below. E E u P P c o S S d s i h Verified subcontractors 7 t f Capacity in which signed for example, contractor, 11 Every subcontractor included on this return, and any o payroll manager, wages clerk, agent. continuation sheets, has either been verified with s e HMRC, or has been included in previous CIS returns i p in this, or the previous two tax years. o c Put ‘X’ in the box below. d e t n i r p WHAT TO DO NEXT • If you fill in any continuation sheets you must send them back at the same time as your main monthly return otherwise your monthly return is incomplete. • Please do not fold or staple any sheets together – keep them flat and use the envelope provided. • Please send your completed return, including any continuation sheets, to: HM Revenue & Customs, Construction Industry Scheme, Comben House, Farriers Way, LIVERPOOL, L75 1HL • If a payment is due, send it to your HMRC Accounts Office and not with this return. See your P30BC – Payslip Booklet for notes on how to pay. C3 01 PAGE 4