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Tagged “construction industry scheme”

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Amending a CIS return: the spec says don't, the schema can't, and HMRC decides by letter
24 September 2026 ·18 min read
HMRC's software spec says CIS return corrections must not be sent online. Everyone sends them anyway, the schema can't say "replace", and a letter with a 14-day deadline decides the rest.

CIS construction industry scheme CIS300 HMRC