Guidance

Construction Industry Scheme (CIS) — service availability and issues

Updated 23 February 2024

Service availability

Full service available.

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Sign in to Construction Industry Scheme (CIS) online.

Planned downtime

None.

Service issues

CIS online service verification issues

There are 5 issues currently affecting subcontractor verification through the HMRC CIS online service. This sets out what these issues are, and what to do if you encounter them.

Issue 1: verifications done by telephone, where the data is then manually input into the HMRC CIS online service

If you previously verified any subcontractors by calling the CIS Helpline and then manually input the information into the HMRC CIS online service, these details will no longer be available for viewing. When you look at the subcontractor’s record on the subcontractor list screen, you will see ‘unknown’ against the subcontractor’s verification number and tax treatment and the service is telling you that verification is required. The option to input verification details manually has been removed to prevent contractors entering the wrong information for their subcontractors.

Action to take

Where you use the HMRC CIS online service for verifications and for sending in your monthly returns, you will need to verify again the subcontractors you still use. If you no longer use the affected subcontractors, you do not need to verify them again and you can delete them from the HMRC CIS online service.

You should verify all your subcontractors online using the HMRC CIS online service where possible. This will update the information held on the subcontractors’ records within the service. In certain cases, you might need to verify one or more subcontractors by telephone through the CIS Helpline. You can verify up to 10 subcontractors on each call. Where you have verified subcontractors by telephone, you will later need to verify them again online so that their records are updated. This does not happen automatically when you verify by telephone, and you can no longer input this information manually. You can still send in your return, even if you have not verified one or more subcontractors.

Issue 2: adding new subcontractors to the HMRC CIS online service

When you add a subcontractor to the HMRC CIS online service, you need to choose the right category of subcontractor from the 4 options available. These are:

  • Individual
  • sole-trader
  • limited company
  • Partnership firm or trust

If you choose the wrong option, you may not be able to verify the subcontractor later on.

Action to take

Where this happens, delete the subcontractor’s record and set them up again, choosing the right option.

Issue 3: ‘Timeout’ error messages

The HMRC CIS online service was designed to handle a small number of subcontractors, and was provided for the benefit of contractors who were unable to buy third-party commercial software. We have recently become aware that a few contractors have set up more subcontractors on the service than it was designed for. Where this happens, a ‘timeout’ error message may be displayed or the system will not work at all.

Action to take

There is no short-term fix for this issue. If you are seeing a ‘timeout’ error message, you should reduce the size of your subcontractor list by deleting all those subcontractors you no longer use. You may also consider buying a suitable third-party commercial software package that can handle verifications and contractor monthly returns.

Issue 4: Subcontractor unknown match result

When you add a subcontractor to HMRC CIS online services, you need to complete the process in order to get a verification number.

Action to take

If you have recently added a subcontractor to your subcontractor list, the system will attempt to match the data entered. If you then get an unknown match result, you will have the option to amend the information provided or proceed to verify the subcontractor. You will then need follow the verification process through to the end to replace the unknown match result with a matched or unmatched verification number.

Issue 5: Unmatched verification result for Partnerships

There is an ongoing issue with getting a matched verification result for some partnerships

Action to take

If this happens, and you feel the result given is incorrect, then in these circumstances you can telephone the CIS Public helpline where an operator will talk you through the process and give you a telephone verification if required.

Other issues

If you need help with anything not listed here, contact the Online Services helpdesk.

Other services

Check availability and issues for other services.