On the Contractor's monthly return there is an option (Page 4 box 8) ' If you do not anticipate paying subcontractors in the next six months, put X in the box'. The form goes on to say that 'we will not send you a return unnecessarily'
However, when submitting,the electronic acknowledgement does not refer to this request, so there is no confirmation that it has been logged by HMRC.
Thus, we cannot subsequently prove the box was marked, and are open to penalties if it has not been actioned.
The CIS helpline could not confirm either, so how are we to know ? Do we wait for something not to arrive (ie the next ' unneccesary ' monthly return) ? What if they do send a return but this is lost in the post ?
Has anyone come across this before, or am I worrying about nothing ?