| There are different scenarios in which you need to amend the CIS returns that you have already submitted to HMRC. The following scenarios explains how to submit the amended CIS returns to HMRC.
Scenario 1 : Resubmit after amending the incorrect value
A contractor submits a CIS Return with 10 subcontractor records, and then realises 1 of those records contained an incorrect value in a monetary field (say direct cost of materials). The contractor should amend the incorrect value and then send Amended CIS return to HMRC. In this case, Amended CIS Return must contain the 9 correct records from the original return plus the 1 amended/updated record. So the Amended CIS return would include 10 records in total. The contractor must not send the 1 corrected record on its own as this will replace all 10 records submitted originally, as it is treated as a REPLACEMENT , not an ADDITION.
Scenario 2 : Resubmit including an omitted record
A contractor submits a CIS return which includes 10 subcontractor records, and then realises he has omitted a subcontractor record in error.To correct this, the contractor needs to submit Amended CIS return to HMRC. In this case, the Amended CIS Return must contain the 10 records included in the original submission, plus the one that was omitted. So the Amended CIS return would include 11 records in total. The contractor must not send the 1 additional record on its own as this will replace all 10 records submitted originally, as it is treated as a REPLACEMENT , not an ADDITION.
Scenario 3 : Resubmit excluding a record
A contractor submits a CIS return which includes 10 subcontractor records, and then realises he has included a subcontractor record in error.To correct this, the contractor needs to submit Amended CIS return to HMRC. In this case, the Amended CIS Return must contain only the 9 records that were correctly included in the original submission. The record submitted incorrectly originally must be excluded from the amendment. So the Amended CIS return would include 9 records in total.
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