As of the new tax year – 6 April 2016 – all contractors and authorised agents must use HMRC’s online service to submit their CIS returns. The old paper forms will not be accepted.
With the deadline looming, HMRC reports that over 85% already use the online service... leaving a significant minority still needing to make the switch.
If you’re still sending in paper returns, it’s essential to register for HMRC’s online service AHEAD of the April deadline. You will need your employer reference and Accounts Office (AO) reference.