CISR42620 - Register and maintain subcontractor: the registration process: register sole trader for payment under deduction

| CISR42000 | Information contents | |바카라 사이트�바카라 사이트�바카라 사이트�바카라 사이트�바카라 사이트�바카라 사이트�바카라 사이트�바카라 사이트�바카라 사이트�바카라 사이트�바카라 사이트�바카라 사이트�바카라 사이트�바카라 사이트�바카라 사이트�바카라 사이트�바카라 사이트�바카라 사이트�바카라 사이트�바카라 사이트�바카라 사이트�바카라 사이트�바카라 사이트�바카라 사이트�바카라 사이트�바카라 사이트�바카라 사이트�바카라 사이트�바카라 사이트�바카라 사이트�바카라 사이트�바카라 사이트�바카라 사이트�바카라 사이트搢바카라 사이트�바카라 사이트�바카라 사이트�바카라 사이트�바카라 사이트�바카라 사이트�바카라 사이트�-|

This action guide explains how to

  • process a registration application made by a sole trader on form CIS301 for CIS net registration
  • carry out the net registration stages for a sole trader seeking gross registration on form CIS302
  1. Authenticate the application using the Action Guide at CISR22600.

This takes you to the 바카라 사이트楥IS Main Menu바카라 사이트� window

  1. In the 바카라 사이트楥IS Main Menu바카라 사이트� window, 바카라 사이트楽ubcontractor registrations바카라 사이트� panel
  • Check whether the applicant
  • is already registered as a sole trader, that is, there is a 바카라 사이트楻egd바카라 사이트� entry under 바카라 사이트楽tatus바카라 사이트� on the 바카라 사이트楢s subcontractor바카라 사이트� line

or

  • has a registration application pending, that is, there is a no entry under 바카라 사이트楽tatus바카라 사이트� under the heading 바카라 사이트楽ubcontractor Registrations바카라 사이트� against this particular subcontractor바카라 사이트檚 UTR..

If so, write to the applicant saying that they are already registered for payment under deduction or an application for registration is already being considered.

If not, go to Step 3

  1. Check whether the form CIS301 or form CIS302 is complete in all essential respects, that is
  • it is legible and has been signed and dated
  • the following fields have been completed
  • First name and surname
  • Home address
  • UTR
  • NINO
  • Date construction work started (or is expected to start)
  • type of construction work done

If the form is complete in all respects, go to Step 4

If the form is incomplete in some respects but includes a NINO entry, mark the entries that are deficient with an 바카라 사이트榅바카라 사이트� in pencil and return the form to the applicant for completion.

If the form is incomplete and the NINO is among the omitted entries, mark the deficient entries with an 바카라 사이트榅바카라 사이트� in pencil and write to the applicant

  • returning the form
  • asking them to complete the omitted entries, and arrange for a mobile adviser to attend for an ID check. Ask them to bring with them evidence of identity (See CISR42150).

Once the Identity check has been completed pass the now complete form to the CIS Team at the National Insurance Contributions Office (NICO) who will then process the registration application in the normal manner.

Where the form is being returned to the applicant by the CIS Team at NICO the registration application will be returned with a covering template letter (CIS366) which highlights the missing information required.

Resume registration when/if the amended form is returned.

  1. In the 바카라 사이트楥IS Main Menu바카라 사이트� window, 바카라 사이트楽ubcontractor registrations바카라 사이트� panel
  • Select the 바카라 사이트楢s Sole trader바카라 사이트� checkbox.
  • Select 바카라 사이트楻egister subcontractor바카라 사이트� in the 바카라 사이트楳enu바카라 사이트� panel

At this point CIS will attempt to validate the NINO for the subcontractor using the Citizens Identification Framework (CID). If the NINO is validated you will be taken straight to the 바카라 사이트楽ole trader Details바카라 사이트� window. If the NINO cannot be validated the 바카라 사이트淚D Check바카라 사이트� window will appear, this window will allow you to enter the supporting documents supplied by the subcontractor to validate their identity.

If you consider that an 바카라 사이트淚D check바카라 사이트� is not required you should de-select the tickbox at the top of the window and enter a reason for this in the 바카라 사이트淩eason not Required바카라 사이트� field. (See CISR42150 for more information on identity checks). When checking the tickbox 바카라 사이트淥ther바카라 사이트� on this window the 바카라 사이트渇ree format바카라 사이트� field below the box must be completed showing the other type of identification the subcontractor has produced. Once all of the appropriate entries have been made on this window select [OK] and this will then take you to the 바카라 사이트淪ole Trader Details바카라 사이트� window.

At any time during the process a [Cancel] button is available to you in the bottom right hand corner of the window you are in. Selecting this will completely cancel the action you have taken so far and will return you to the CIS Main menu, the subcontractor should be advised that their registration for payment under deduction has not been effective, and that they will be subject to deduction at the higher rate.

This takes you to the 바카라 사이트楽ole trader Details바카라 사이트� window.

  1. In the 바카라 사이트楽ole trader Details바카라 사이트� window you should always check that you have the correct subcontractor:
  • Check that the address entered at Box 4 or Box 14 on form CIS301, or Box 4 or Box 13 of form CIS302 matches the entry in the 바카라 사이트楢ddress바카라 사이트� field.

If so

  • Select the [Next] button (this takes you to the 바카라 사이트楾rading Details바카라 사이트� window)
  • Go to Step 7)

If not

  • select the [Change Address] button (this opens the 바카라 사이트楩ind Address바카라 사이트� window)
  • Go to Step 6)
  1. In the 바카라 사이트楩ind Address바카라 사이트� window
  • Enter the building name or street number in the 바카라 사이트楬ouse ID바카라 사이트� field
  • Enter the postcode in the 바카라 사이트楶ostcode바카라 사이트� field
  • Select [Find] button (this opens the 바카라 사이트楩ind Address (2)바카라 사이트� window)
  • Check whether the address given appears in the 바카라 사이트楧etails바카라 사이트� panel

If so

  • Select the relevant address line entry.
  • Select the [Confirm Address] button (this takes you to the 바카라 사이트楽ole-trader details바카라 사이트� window)
  • Select the [Next] button (this takes you to the 바카라 사이트楾rading Details바카라 사이트� window)

If not

  • Enter the address given in the 바카라 사이트楢ddress/Postcode바카라 사이트� fields
  • Select the [No Match] button (this takes you to the 바카라 사이트楽ole-trader details바카라 사이트� window)
  • Select the [Next] button

This takes you to the 바카라 사이트楾rading Details바카라 사이트� window.

  1. In the 바카라 사이트楾rading details바카라 사이트� window
  • Enter the date appearing in Box 11 of form CIS301 or Box 10 of form CIS302 in the 바카라 사이트楧ate started 바카라 사이트�바카라 사이트� fields
  • Select the drop-down button in the 바카라 사이트楾ype of work in the construction industry바카라 사이트� field. If the subcontractor does not know the type of construction work they have been contracted for, after checking that the contract is not one of employment, you should then select 바카라 사이트淕eneral Builder바카라 사이트� from the list supplied.
  • Select the work-type from the list that most closely matches the entry made in Box 12 of the form CIS301 or Box 11 of form CIS302, or if there is no obvious match, select 바카라 사이트極ther바카라 사이트�
  • If you have selected 바카라 사이트極ther바카라 사이트� in the list, enter the description taken from Box 12 of form CIS301 or Box 11 of form CIS302 in the 바카라 사이트極ther바카라 사이트� field
  • If there is an entry in Box 13 of the form CIS301 or Box 12 of form CIS302, enter the name in the 바카라 사이트楾rading name바카라 사이트� field
  • If there is an entry at Box 14 of the form CIS301 or Box 13 of form CIS302, check that it matches the entry in the 바카라 사이트楾rading Address바카라 사이트� fields.

If so, go to Step 8)

If not

  • Select the [Change Address] button and the 바카라 사이트楩ind Address바카라 사이트� window opens
  • In the lower panel, select the entry that matches the Trading Address given by the applicant
  • Select the [Confirm Address] button or, if there is no match
  • Select the [No Match] button

This returns you to the 바카라 사이트楾rading Details바카라 사이트� window

  1. In the 바카라 사이트楾rading details바카라 사이트� window
  • Check whether Box 15 of the form CIS301 or Box 14 of form CIS302 quotes a VAT number and if so, enter it in the 바카라 사이트榁AT Number바카라 사이트� field
  • Check that 바카라 사이트榊es바카라 사이트� has been selected at box at Box 17 of the CIS301 or Box 16 of form CIS302 and if so, select the checkbox alongside the question 바카라 사이트楬ave you been paid by a contractor since 6 April 2007?바카라 사이트� If 바카라 사이트楴o바카라 사이트� is shown at either Box17 or Box16 above no entry of this fact will be required, and you may proceed with the application for 바카라 사이트榩ayment under deduction바카라 사이트� or 바카라 사이트榞ross payment바카라 사이트� as appropriate.
  • The agent for whom an authorisation form is already held should automatically be shown in the Agents details box. If the applicant has confirmed at either Box 16 of the form CIS301 or Box 15 of form CIS302 that they wish to use the existing agent for the Construction Industry Scheme you should select the appropriate box. . If 바카라 사이트榶es바카라 사이트� is already selected against the agent you need take no further action.

If the application is on form CIS301

  • Select the [Apply for Net] button (this takes you to the 바카라 사이트楧eclaration바카라 사이트� window)
  • Go to Step 9) of this Action Guide

If the application is on form CIS302

  • Select the [Apply for Gross] button
  • Go to Step 2 of the Action Guide at CISR42630 - 바카라 사이트楻egister Sole Trader for Gross Payment (Paper)바카라 사이트�
  1. In the 바카라 사이트楧eclaration바카라 사이트� window
  • Select the checkbox in the top right-hand corner of the panel.
  • Select the [OK] button

You should check again that the declaration has been signed before selecting the confirmation box at the top right of the window. If the application is being made by paper, the application form must be signed by the subcontractor, it cannot be signed by a Tax adviser on the subcontractor바카라 사이트檚 behalf.

Note - The wording on the 바카라 사이트楧eclaration바카라 사이트� window differs between applications for net payment status and applications for gross payment status. There will be no confirmation message to say that registration is complete.

In the unlikely event that the subcontractor refuses to make the declaration required that the information given is correct, you will need to select [Cancel] on this window.

  1. If, at Step 8, you selected the checkbox 바카라 사이트楬ave you been paid by a contractor since 6 April 2007?바카라 사이트�, you will see a warning 바카라 사이트楶lease remember to search for unmatched verifications바카라 사이트�.
  • Select the [OK] button, this will take you back to the CIS Main Menu.
  • Carry out 바카라 사이트楿pdate Unmatched Verifications바카라 사이트� procedure
  1. Put the form CIS301 away in the folder CIS31, see CISR18020 regarding maintaining internal records.

If the contact requires you to carry out further Registrations, then select the [New Customer] button, if however they do not then if you select the [End Contact] button this will take you back to the Identify Customer window. When selecting the [New Customer] button a message is displayed stating 바카라 사이트淐lick on the [New Customer] button again if a new customer is to be retrieved within the same contact바카라 사이트�, this message is merely to confirm that you wish to view another customers CIS record within the same contact. If you do not then you should select the [End Contact] button instead.