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| CISR68000 | Information guide contents | |—————————————————————————————————–|————————�-|

When there are enclosures with the contractor’s monthly return, HMRC staff at Netherton must first decide whether the enclosures should be classified as ‘Valuables�. Valuables include cheques. They also include the old CIS4 (Registration card), CIS5 and CIS6 certificates which, though not valuable in the same way as a cheque, cannot or should not be date stamped and also require specific action to be taken.

Having decided whether the enclosure is ‘Valuable�, HMRC staff at Netherton should take the following action:-

If the enclosure is deemed to be a ‘Valuable�, proceed as detailed at CISR68780 ‘Record and Process Valuable�.

If the enclosure is not deemed to be a ‘Valuable�, proceed as instructed at CISR68670 ‘Date stamp item�.