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Post Info TOPIC: P35 for CIS only
Bucks Bodger


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P35 for CIS only
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I have a client who needs a P35 done. It's a Ltd Co. with no employees,

they have deducted CIS tax from Sub-Contractors they use and have paid these sums over to HMRC throughout the year.

 

They are registered as an employer and have the relevant reference numbers.

 

I thought I could use the HMRC Basic Tools to do the year end but when I do it tells me "you cannot send your P35 online from Basic Tools as you have no P14s to send. Please contact your HMRC office to tell them you do not have to send an employer Annual Return."

 

I have also tried the Filing only service within the HMRC's online filing, but it tells me I have to put something in the box marked "Total CIS deductions suffered"

Where do I go from here ?

 

Any suggestions/thoughts welcome ....

 

Eunice



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Eunice Cubbage
Stardoe


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Hi Eunice,

This may sound really obvious, but have you tried putting 0.00 in the "Total CIS deductions suffered" box?

Pauline

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Pauline
Bucks Bodger


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Yes, I have Pauline, and it says it must be more than zero ....

Having spent the evening surfing for answers, I'm wondering if there is no return for the CIS to be submitted,
and I just need to submit a Nil P35 for the PAYE.

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Eunice Cubbage
Stardoe


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Hi Eunice,

Take a look at this link:-

http://www.hmrc.gov.uk/cis/returns/howtopay-con.htm  in particular the second paragraph of "Getting Started with CIS payments".  It may be that if your company is a Contractor and not a sub-contractor and does not suffer any CIS deductions itself and does not have any employees then it should be registered with HMRC with a CIS only scheme as you are just paying over CIS deductions and no PAYE/NI deductions.

Pauline



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Pauline
Bucks Bodger


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Pauline

Thanks for that, it looks as if the scheme should have been set up as a CIS scheme only, but I've
no idea what to do about that for now.

I have also found a paragraph in the CIS guide which states that there are no Annual Returns
for the CIS scheme, so I think I will just advise HMRC that no P35 is due and leave it at that.

Thanks again for the advice.

Eunice

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Eunice Cubbage
Don Tax


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 As you're registered as an employer the basic tools don't recognise your situation and automated penalties will follow unless HMRC can change the type of scheme before 19th May.

You ought to win an appeal but you might consider buying a commercial program.  I think these start at about £50+Vat p/a.

I think HMRC have changed or abandoned their verification scheme for payroll software.

kind regards, Tim

Edit : Ahhh accreditation scheme.   This is where I saw it -

http://www.accountingweb.co.uk/article/hmrc-retires-paye-software-accreditation-scheme/527077



-- Edited by Don Tax on Friday 11th of May 2012 09:38:56 AM

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