Resubmitting CIS returns for earlier periods

We have been submitting PAYE and CIS returns for several months as a relatively new business. When completing accounts we realised that although the PAYE figure are being shown online, the CIS deducted (and suffered) was not being updated on the HMRC account, despite submission receipts being received with no indication of any problem with the submissions. It seems that the problem was that although the PAYE scheme had been set up, the scheme was not marked as also being for a CIS contractor and subcontractor. Since updating the account as also being CIS, and the CIS entries on the returns submitted since that date are now being shown. My question is presumably we now need to resubmit the earlier returns (two of which go into the 2022/23 tax year, but the rest are 2023/24) for the CIS suffered and deducted to be shown. (Note all CIS has already been paid in line with the submissions made but not processed by HMRC). Can you confirm that this is the correct approach to take here before the returns are resubmitted?

Hi  ,
 

If you are a limited company, then the CIS deductions the company has suffered are reported by submitting an Employer Payment Summary (EPS) using your payroll software by the 19th of the following tax month for HMRC to apply the credit.  This should be done each month that the company suffers them.  If you need to report these for 22/23 then you need to send a month 12 EPS to report the total CIS deductions suffered by your company.  For 23/24 year you will now need to file a month 12 EPS to report the total CIS deductions suffered by your company. If you are a sole trader or a partnership business, then these would be reported on your Self-Assessment Tax Return .   Thank you .

Hi. Thanks for the quick reply. That answers the question about CIS suffered, but the main issue is CIS which have been deducted from payments we have made. CIS returns have been submitted but the entries are not shown on our PAYE account (as mentioned above, presumably because we were not registered as a contractor when the CIS returns were made). Is it ok to now resubmit these earlier months again so that they get processed? Thank you very much,

Hi Richard Taylor,
If you are referring to the CIS 300 returns you are submitting to report payments you are making to subcontractors you are paying and making the necessary deductions from those as required, then there may be an issue with how your employer record is set up with HMRC.
Please call HMRC  Employer helpline on 0300 200 3200 to allow us to review your record to ensure it has been set up correctly for the appropriate tax years.
If it is not set up correctly to accept these returns for 22/23 then resubmitting them will not update your account.
Thank you.