CISR51620 - Verify subcontractor: overview: verify subcontractor - partner / partnership

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Follow the steps below to verify the existence and payment status of a partner/partnership.

Remember that the contractor/caller will often be seeking to verify more than one type of subcontractor during the same contact and you may need to refer to more than one action guide to complete the checks.

Note: References to 바카라 사이트榗ontractor바카라 사이트� also covers any 바카라 사이트榗ontact바카라 사이트� from the contractor바카라 사이트檚 appropriate representative who is acting on the contractor바카라 사이트檚 behalf.

Step 1

Establish the number of subcontractors that the caller wishes to verify on this occasion. Where the number is more than ten, the call must be handed on to the CIS Centre at Newcastle for a call back.

Step 2

Use the 바카라 사이트楢uthentication바카라 사이트� process to confirm that the contact is either the contractor or the contractor바카라 사이트檚 appropriate representative acting on their behalf. Refer to CISR21000 for details of this process and for a reminder of the data items to be supplied for you to do this. Only after you have successfully authenticated the identity of the caller can you move on to Step 3. If the contractor is not registered for CIS the verification process must be postponed, refer to CISR31000 for more on contractor registration. If the contractor/caller cannot be authenticated ask them to call back when they have the correct details.

The Contact History Summary record will be updated as soon as a record is found.

Step 3

From the CIS Main Menu

  1. Select the contractor scheme against which verifications are required to be made
  2. Select [Verify Subcontractor] from the menu options supplied at the bottom of the page.

This will take you to the 바카라 사이트楧eclaration바카라 사이트� window

  1. Remind the contractor that the Monthly Return requires them to declare that the subcontractors that they use are self-employed.
  2. Ask the contractor to confirm that a contract exists with the subcontractor(s) for whom they are seeking verification during this contact/call.
  • Select 바카라 사이트榊es바카라 사이트� or 바카라 사이트楴o바카라 사이트� from the fields to confirm their response to the question 바카라 사이트淐an the caller confirm that a formal arrangement is in place to engage each of the subcontractors in this request바카라 사이트�.
  • Where the answer is 바카라 사이트榊es바카라 사이트� select the [OK] button to go to the 바카라 사이트楨nter Identifier바카라 사이트� window.

Note: The verification check can only continue once the employment status reminder has been given and the contractor confirms that a contract/tender is in place. If however, the contractor refuses to answer this question you will have no option but to assume that the answer is 바카라 사이트榊es바카라 사이트�, and continue with the verification.

If verification is to continue move on to item 5. Below

  1. In the 바카라 사이트楨nter Identifier바카라 사이트� window heading enter:
  • The Partnership Unique Taxpayer Reference (UTR) in the [UTR] field.
  • and either
  • The partner바카라 사이트檚 UTR for whom verification is to be carried out in the [UTR] field.
  • The partner바카라 사이트檚 National Insurance Number (NINO) or Inland Revenue Personal Reference (IRPR - this is a number allocated by HMRC to a customer who does not have a NINO, and is in the format NNLNNNNN where 바카라 사이트淣바카라 사이트� represents a number and 바카라 사이트淟바카라 사이트� represents a letter) in the [NINO] field
  • The partner바카라 사이트檚 Company Registration Number (CRN) where the partner is a Company in the [CRN] field.
  1. Select the [Retrieve Subcontractor] button to check the details supplied match a subcontractor record on CIS.

Where only the partnership UTR has been entered under 바카라 사이트楨nter Identifier바카라 사이트� above, the 바카라 사이트楽elect Partner바카라 사이트� window will then be displayed showing the partnership UTR, partnership name and trading name (if there is one) at the top of the page. Below this you will be asked which of the partners in the partnership you wish to verify.

  • Select the appropriate UTR, NINO or Name of the partner the contractor wishes to verify by the use of the drop-down menu available.
  • Then select [O.K] this will take you back to the previous window with the relevant partner바카라 사이트檚 details displayed to enable verification to continue.

Where only the partner바카라 사이트檚 own UTR, NINO, IRPR or CRN has been entered under the 바카라 사이트楨nter Identifier바카라 사이트� heading above, then another window will appear which has 바카라 사이트榮elect registration바카라 사이트� and 바카라 사이트榮elect partnership바카라 사이트� on the page. If the subcontractor acts as both a sole trader and a partner in a partnership, the 바카라 사이트榮elect registration바카라 사이트� radio button allows you to select in what capacity they are acting in relation to the particular contract.

If sole trader is selected then the 바카라 사이트榮elect partnership바카라 사이트� fields will become 바카라 사이트榞reyed out바카라 사이트�. If the subcontractor is however acting for a partnership, you should select the partnership UTR for which the subcontractor is acting in relation to this particular contract. By selecting the relevant Partnership UTR from the drop down menu, the names shown in the 바카라 사이트楴ame바카라 사이트� and 바카라 사이트楾rading Name바카라 사이트� fields will also automatically alter as well.

Note, where the subcontractor is only in one partnership, the details for that sole partnership only will be displayed.

  • Then select [O.K] this will take you back to the previous window with the relevant partners details displayed to enable verification to continue
  1. If the subcontractor details displayed in the information panel match all those given by the contractor
  • Select the [verify] button and go on to Item 13 below.

If having selected [Verify] you find that you have verified the wrong subcontractor. Under 바카라 사이트淪ubcontractor Details바카라 사이트� on the 바카라 사이트淓nter Identifier바카라 사이트� window there is a checkbox to the left of the verified subcontractor바카라 사이트檚 name, by selecting this checkbox and then the [Remove] button the verified incorrect subcontractor will be removed from 바카라 사이트淪ubcontractor Details바카라 사이트�

If the details are incorrect, ask the contractor to check the information supplied. The call may be terminated at this point to enable the contractor/caller to do this. Otherwise the subcontractor must be treated as 바카라 사이트楿nmatched바카라 사이트�

Note: Where

  • the UTR, NINO(or IRPR) quoted are found but do not match the Name or Trading Name , or
  • Two HMRC references are quoted (for example UTR + NINO) and one does not match that found on the CIS record the contact should be treated as suspect and the 바카라 사이트楤ogus바카라 사이트� indicator set using the tick box in the toolbar.
  1. If the contractor supplies alternative details
  • Enter the alternative subcontractor details,
  • Repeat step 5 above.

Remember that, to preserve customer confidentiality, the contractor should be supplying information and not be prompted by you.

  1. If successful this time you can move on to Item 13.
  2. If unsuccessful and the contractor still confirms the details to be correct explain that the subcontractor is not registered and ask if they wish to continue with the verification process.
  3. If the contractor wishes to continue
  • Select the [Enter Unmatched] button, and move on to Item 14 below.
  • Complete the [Unmatched Subcontractor Details] window with details of the subcontractor for whom verification was attempted. This window must include the subcontractor바카라 사이트檚 name or trading name to enable comparison with the contractor바카라 사이트檚 monthly return to be made
  1. If the contractor does not wish to continue
  • Select the [Clear] button and the contact will end at this point, unless the contractor has further subcontractors they wish to verify.

Either,

  • Return to item 5 to enter details for further subcontractors being verified

or,

  • Terminate the contact by selecting the [Cancel] button as appropriate.
  1. Where the subcontractor(s) details are verified the information window will display a unique verification number (VR number), for example V1234567890, relating to all registered subcontractors that are verified at the time of this contact. The subcontractor you have just verified will now appear under the 바카라 사이트楽ubcontractor Details바카라 사이트� heading on this same page, and as you continue to verify further subcontractors during this same contact, they will also be added under this heading. You can now tell the contractor what tax treatment should be applied to payments made to that particular subcontractor.
  2. Where the subcontractor is not registered and therefore cannot be verified, the CIS system will provide you with an 바카라 사이트楿nmatched바카라 사이트� verification number that is unique to that subcontractor (Example V1234567890/AA). Ask the contractor to tell the subcontractor to contact HMRC to have an ID check carried out and complete an application for CIS registration.
  3. Remind the contractor to show this verification number on the next monthly return and until payments cease or they are advised of a change in payment status The Contact History Summary record will be updated at this point with details of the successful verification. These will include:
  • Employer reference of the contractor scheme
  • Contractor scheme name
  • Date of the contact
  • Contact subject, for example, Verify Subcontractor.
  • Contact channel (for example, telephone)
  • Direction of contact (In or Out)
  1. If further subcontractors are now to be verified return to step 5 above and repeat the process again until all subcontractors the contractor wishes to verify at this single contact are done
  2. Select [Complete Verification].
  3. If contractor requests written confirmation(s) of the contact and verification number(s)
  • Tick the [Written Confirmation Required] button on the Written Confirmation window.

Otherwise,

  • Select [OK] to end the process and return to the CIS Main Menu, where you will be able to Verify subcontractors in another contractor scheme for the contractor, if required.

Note: If the paper channel is selected when authenticating the contact, then the written confirmation window will not appear. The system automatically assumes that a written confirmation of the verification will be required