CISR68670 - Monthly return: Rapid Data Capture (RDC) guidance: date stamping items received

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HMRC staff at Netherton must date-stamp any non-CIS or miscellaneous items that are to be passed to another business area with the date of receipt. The date-stamp must be placed away from any readable fields and should not obscure any text.

Please note that if the contractor return is unsigned, it must not be date-stamped. Instead, it must be sent back to the contractor with an appropriate covering letter. See CISR68630.

Any enclosures that have no 鈥榖usiness value鈥� (that is they do not contain any information relevant to HMRC) must be returned to the customer with a covering letter.