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CIS300 – Online filing deadline - 19th or 22nd of the month?

CIS300 – Online filing deadline - 19th or 22nd...

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Can anybody confirm whether or not there is a 3 day extension for monthly CIS300 returns that are filed online. 

My client has just received a late filing penalty for a CIS300 that was electronically filed on the 20th of the month. I understood that the deadline of the 19th was for paper filing and that 22nd was for electronic filing.
Grateful if someone could give me an answer as HMRC’s website appears silent on the matter although it talks about the 3 day extension for the payment deadlines.
Many thanks

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Euan's picture
By Euan MacLennan
15th Nov 2010 12:55

File by 19th, Pay electronically by 22nd

Look at CIS340.

Section 4.3 is clear about the filing date:

"Monthly returns must reach us within 14 days of the end of the tax month they are for.
A return ofall payments made to subcontractors between 6 Mayand 5 June must be sent in sufficient time to reach us by 19 June.

and Section 4.30 is similary clear about payment:

"Contractors must pay the amount deductible from payments to subcontractors to our Accounts Office monthly. They must pay deductions due to be made in each tax month within 14 days of the end of that month or within 17 days where payment is made electronically, ...
Deductions made between 6 May and 5 June must be paid by 19 June, or by 22 June where payment is made electronically (or the previous banking day where the 22nd is a weekend or bank holiday)."

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By JulietW
15th Nov 2010 13:23

Doesn't get much clearer than that.

Thanks Euan. 


It doesn't get much clearer than that.

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