‘Mandatory online filing of CIS returns and verifications’
HMRC has advised that over 85% of contractors and their authorised agents are already submitting their CIS returns online.
With effect from April 2016, however, all taxpayers will have to use the online system.
After this date, HMRC will not accept paper returns.
Online amendments, online messaging and alerts will be introduced to make it a fully automated service.
For those contractors and agents who have not already done so, you will need to register online before the April 2016 deadline.