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HMRC internal manual

Construction Industry Scheme Reform Manual

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HM Revenue & Customs
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Register and Maintain Subcontractor: Update Subcontractors details - Sole Trader

 

CISR41600 Action Guide contents
   

This instruction explains how to amend information held on the subcontractor CIS record.You should ensure that you have the appropriate access rights in the Subcontractors Processing Office before you begin.

To access this functionality you must first successfully authenticate the customer, their representative or the source of the correspondence initiating the amendment, unless you are satisfied it is appropriate to by pass authentication (See CISR22680).

Where you wish to change the subcontractor’s name, any such request must be made by the subcontractor in writing, the only exception to this is where the subcontractor contacts you to advise you that the spelling of their name is incorrect.

See the Action Guide at CISR41620 for a full explanation of the entries that can be made to Update the Subcontractors details for a sole trader.