Readers should be aware that HMRC have introduced further security checks to ensure corrections to contractor's monthly returns are proper to a particular return.

In order to maintain the confidentiality of a contractor's monthly return, these additional checks have been introduced to ensure corrections made are proper to a particular return and that the revised details have been recorded correctly.

When telephoning the CIS contact centre, agents and taxpayers may be asked for other details shown on the original return that now requires amendment. It will therefore be important to ensure a copy of the original return is to hand before making the phone call.

For more information go to http://www.hmrc.gov.uk/cis/returns/security.htm