CIS CIS300 monthly returns

This schedule sets out the scope of services we will provide.

The purpose of this schedule is to clearly define what is and is not included in the scope of our work.

This schedule should be read in conjunction with our engagement letter and our standard terms of business.

As part of our agreed services, we will:

• Review CIS suffered amounts and collate relevant documentation (e.g. deduction certificates)
• Reconcile CIS deductions with accounting and payroll records
• Prepare the necessary claims to offset CIS suffered against PAYE/NI liabilities or recover through HMRC
• Submit claims through the appropriate HMRC channels (e.g. online PAYE account, repayment form, or letter to HMRC)
• Liaise with HMRC where required to progress or clarify the claim

Please note: this list is not exhaustive. Any work not specifically listed under "Included work" is deemed outside the scope of this engagement unless we have expressly agreed otherwise in writing.

Where additional work is required, we will advise you of the scope, our proposed fee, and obtain your agreement before proceeding.

The following work is outside the scope of this service unless separately agreed in writing:

• Preparation of CIS300 monthly returns or verification of subcontractors
• Payroll processing or PAYE submissions
• CT600 Corporation Tax return preparation
• Dispute resolution or appeals where HMRC rejects or delays repayment
• Rectification of historical under- or over-claims for prior years
• Acting as tax agent in wider enquiries or compliance checks

Please note: this list is not exhaustive. Any work not specifically listed under "Included work" is deemed outside the scope of this engagement unless we have expressly agreed otherwise in writing.

Where additional work is required, we will advise you of the scope, our proposed fee, and obtain your agreement before proceeding.

You agree to:

• Provide full and accurate records of CIS deductions suffered and any corresponding certificates
• Inform us of all subcontractor payments and ensure your own CIS status is up to date
• Approve all claims before submission to HMRC, where requested
• Retain supporting evidence of CIS suffered in case of HMRC queries
• Notify us of any correspondence from HMRC relating to the claim

Please note: you remain legally responsible for the accuracy of the underlying data and any tax filings.

We agree to:

• Use reasonable skill and care to prepare and submit your CIS recovery claim
• Maintain confidentiality and protect your data in accordance with applicable laws
• Inform you of any risks or anomalies identified during our review
• Liaise with HMRC and keep you updated on the status of the claim

Please note: we cannot guarantee the success or speed of recovery and accept no liability for HMRC delays or rejections based on incorrect or incomplete client information.