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