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HMRC internal manual

Compliance Operational Guidance

Supporting guidance: employer compliance guidance by subject: tax certificate CIS6

For details of the different types of certificates see COG909530.

Before making payment gross to a subcontractor using a CIS6 Subcontractor Tax Certificate the contractor had to

  • see the original certificate not a copy
  • check that the certificate was in date
  • identify the certificate holder

    • as well as examining the photograph the contractor should have asked for a specimen signature and checked this against that on the certificate
  • checked that the voucher details match the certificate details.

If the above checks proved satisfactory the contractor could make payment gross to the subcontractor.

On or before making the first payment without deduction the contractor had to make a note of

  • the name and address of the subcontractor, partner or office of the company
  • the number of the certificate, and
  • the expiry date of the certificate.

Where the contractor had previously seen a subcontractor’s certificate and had no reason to doubt that the certificate was still valid and had not expired, further payments could continue to be made gross without further inspection of the certificate.

On making each payment the contractor had to make a note of

  • the amount of the gross payment (including the cost of materials, subsistence and travelling expenses, but excluding VAT).

The contractor should have

  • made every reasonable effort to obtain Parts 1 and 3 of a completed CIS24 voucher, COG909570, from the subcontractor either for each payment or for all payments made, on a monthly basis
  • sent HM Revenue & Customs (formerly Inland Revenue’) top copy (Part 1) to the CIS Processing Centre within 14 days of the end of the tax month in which the voucher was received
  • retained Part 3 for their own records.