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HMRC internal manual

Construction Industry Scheme Reform Manual

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


CISR41000 Information contents

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

To access this functionality you must first successfully authenticate the customer, theirrepresentative or the source of the correspondence initiating the amendment, unless youare satisfied it is appropriate to bypass authentication (See CISR22680).Having selected “Update Customer” from the CIS Main Menu, you will be taken tothe Update Registration window.

Company Details window

There are two panels within this window:

  • Company Details
  • Agent Details

Company Details panel

Within the Company Details panel you can amend

  • An address - you will be able to view the various address types connected to the subcontractor, for example,
    • HMRC Communication Address
    • HMRC Base Address
    • CIS Communication Address
  • However, of these the only address type that you will be able to amend or add within CIS, is the CIS Communication Address. Any amendments required to any other addresses will have to be carried out by the COTAX Processing Office using COTAX.
  • If there is an incorrect entry in the CIS Communication Address field you should select this address type from the drop down list and then select the [Change Address] button. This will direct you to the Find Address window. You should then make any amendments required.
  • If you wish to add a CIS Communication Address you should select the [Add Address] button. This will direct you to the Find Address window.


that where a subcontractor record has a CIS communication address held, but the subcontractor no longer wishes to use that address, you will not be able to remove it. Instead the CIS Communication address should be changed to the Business Address which means that CIS will hold the same address twice, firstly as the HMRC Communication address, and also as the CIS Communication address.

  • In the ‘Find Address’ window
    • Enter the building name or street number in the ‘House ID’ field
    • Enter the postcode in the ‘Postcode’ field
    • Select [Find] button (this opens the ‘Find Address (2)’ window)
    • Check whether the address given appears in the ‘Details’ panel

If so

  • Select the relevant address line entry.
  • Select the [Confirm Address] button (this takes you to the ‘Sole-trader details’ window)
  • Select the [Next] button (this takes you to the ‘Trading Details’ window)

If not

  • Enter the address given in the ‘Address/Postcode’ fields
  • Select the [No Match] button (this takes you to the ‘Company details’ window)
  • Select the [Next] button
  • Once an address is held for each for the CIS Communication Address, the [Add Address] button will become disabled. Any amendments to this address must then be made using the [Change Address] button. This will again take you to the Find Address window.
  • Contact telephone numbers - to change or add a contact number you should select the appropriate number from the drop down selection, for example,
    • Registered Number
    • Communication Number
  • then delete the appropriate entry and replace it with the correct details.

Also in the Company Details window you will be able to:

  • View the Company name and Company Registration Number (CRN), and the Company E-Mail address. You will not be able to change any of these details , any amendments required to these fields should be referred to the COTAX Processing Office.
  • Set or unset the RLS signal by selecting the check box. You should ensure that the RLS signal if set relates to the correct address type shown (You will in fact only be able to set the CIS Communication Address as RLS, to set the RLS signal on other address types for a Company you will need to contact the COTAX Processing Office).
  • Set the Foreign Address signal
  • View any Special Needs for the company, for example,
    • Braille
    • Welsh Language
    • Audio
    • Large print
  • Inhibit all Customer Output - Before you consider setting the signal manually, be sure to check whether or not an agent is authorised to receive correspondence. If so, consider whether it is still appropriate to inhibit output. If it is, select an entry from the radio buttons. Remember, once the signal is set, no automatic CIS correspondence will be issued either to the subcontractor or any agent.

Agent Details panel

The details within this panel refer to the subcontractors COTAX agent (also known as the Customer Level Agent). The details shown are the agent’s name, first line of their address and full postcode.

  • Within this panel you can activate the following indicator
  • Inherit Agent – The subcontractor will have a record in COTAX. If they have an agent acting on their behalf the name and address of that agent will automatically transfer onto (by overnight process) onto the subcontractor’s CIS record. This will be shown by the radio button which will have automatically defaulted to ‘Yes’. If the subcontractor contacts HMRC to advise that this agent is not acting in respect of his CIS affairs you should select and set the “No” button.

Once you have made all the necessary amendments required in this window you should select the [Next] button which will take you to the Registration Details window. If you have no further changes to make you should then select the OK button to confirm any amendments made.

If you do not wish to proceed with the changes you should select [Cancel] and any changes made will be lost. You will then be returned to the CIS Main Menu. If however you have further amendments to make continue as below.

Registration Details window

This window is made up of two panels within which you can amend any incorrect data and replace with the ‘new’ data:

  • Registration Details
  • AO References

Registration Details panel

Under “Registration Details” there are five fields and you may make the following amendments to the information held or insert new data where that is not held

  • CIS Start date – You may amend the date the subcontractor commenced working in the Construction Industry; the date will need to be entered in the format DD/MM/YYYY.
  • V.A.T number – You may enter or amend the company’s V.A.T. number
  • Trading name – You may enter or amend the company’s trading name
  • Nature of trade – you may enter or amend the company’s nature of trade, by selecting the appropriate trade from the “drop down” list.
  • Other – If the company’s nature of trade is not listed in the drop down list, you may manually enter the nature of trade in the “Other” field.

AO References panel

This panel will display the Accounts office references for all the contractor schemes that the company operates. You cannot enter or change any of the information that is displayed here, as the details are “View only”. This is because this part of the screen is populated by a flow of information cutting across to CIS from the Employer Business Service (EBS).

Supplementary Details Window

Under this window there is just one panel entitled Civil/Criminal Investigation and just three fields:

  • Start date
  • End Date
  • Details

When a company has been subjected to a compliance investigation the details will appear on this screen, it is important that these details are kept up to date. If you are starting an investigation you must enter the date in the “Start Date” field, you must also show the Investigating Officers name in the “Details” field, this is a “free format” field that allows you to enter up to 100 characters. Similarly if you are ending an investigation you must enter the date in the “End Date” field.

Important Note: If the “Under Investigation” indicator is on the record this will be shown on the left hand side of the window under the designatory details for the subcontractor, you must contact the Civil/Criminal Investigation Officer before you make any changes to a customer’s details.

To save all of the changes you have made on each of the windows select [OK] on the final window and this will return you to the CIS Main Menu. If you wish to return to the previous windows select [Back]. If you select [Cancel] all the changes you have made on this and the previous two windows will be lost and you will be taken back to the CIS Main menu.