What you must do as a Construction Industry Scheme (CIS) contractor
Verify subcontractors
Before you can pay a new subcontractor, you바카라 사이트檒l need to 바카라 사이트榲erify바카라 사이트� them with HM Revenue and Customs (HMRC).
HMRC will tell you:
- whether they바카라 사이트檙e registered for the Construction Industry Scheme (CIS)
- what rate of deduction to use or if you can pay them without making deductions
You must also verify subcontractors you바카라 사이트檝e used before if you have not included them on a CIS return in the current or last 2 tax years.
How to verify
You can verify subcontractors using:
If you need to verify more than 50 subcontractors you바카라 사이트檒l need to use commercial CIS software.
What you바카라 사이트檒l need
Make sure you have:
- your Unique Taxpayer Reference (UTR)
- the reference number for your HMRC accounts office
- your HMRC employer reference
You바카라 사이트檒l also need your subcontractor바카라 사이트檚:
- UTR
- National Insurance number if they바카라 사이트檙e a sole trader - you cannot verify temporary numbers, which start with 바카라 사이트楾N바카라 사이트� or 2 digits
- company name, company UTR and registration number if they바카라 사이트檙e a limited company
- nominated partner details, trading name and partnership UTR if they바카라 사이트檙e a partnership
The details you provide to verify the subcontractor must exactly match the details the subcontractor used to register with HMRC.