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HMRC internal manual

Construction Industry Scheme Reform Manual

The Scheme: miscellaneous: subcontractors with no permanent address

CISR18600 Action guide contents

In order to be registered on the CIS system a taxpayer needs to have an SA record and an address on that record. It is the SA address that is displayed on CIS system records. This is also the address to which any CIS correspondence is normally issued.

Where a taxpayer claims to have no permanent address or there is a particular problem with the postal delivery to an address, for example, where the subcontractor is temporarily lodging away from home and feels the address may not be secure, you must not use your office address on the SA/CIS record.

Instead, the taxpayer must be asked to provide a suitable postal address.

Identity checks

The normal identity check requires that one of the two identifying documents shows the applicant’s address. In the case of applicants with no permanent address you will not be able to enforce that requirement.

As long as you are satisfied that the person is who they say they are, you should accept any two other documents. See CISR42160 for a list of acceptable identifying documents.