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HMRC internal manual

Construction Industry Scheme Reform Manual

Register and maintain subcontractor: Registration of subcontractors by NICO or the CT CIS Centre Hull where payments have already been made to the subcontractor or company subcontractor within CIS

CISR42600 Action guide contents

Where an individual, partnership or company registration application has been referred to the CIS Centre at Newry in accordance with CISR42190 Newry should take the following action. From the CIS Main Menu

  • select ‘Unmatched Verifications’
  • search for any unmatched verifications using the action guides at CISR51650 (Individuals), CISR51660 (Partnerships) and CISR51670 (Companies).

When taking this action

  • make a note of the employer or Accounts Office reference for the contractor who has already paid the subcontractor
  • check the contractor’s CIS record and search each contractor’s return since the attempted verification for details of payments made to the subcontractor.

Where payments are found for the subcontractor

  • amend each contractor’s return that includes the subcontractor using the function ‘Correct Error on Return’

Do not make any changes to the amounts or details on the return, unless the UTR for the subcontractor was missing from the contractor’s return - in which case

  • select anywhere along the name of the subcontractor whose UTR you wish to add

The ‘subcontractor details’ and ‘payment details’ windows will now be populated with the details already captured for this subcontractor

  • enter the UTR in the UTR field in the ‘find verified subcontractor’ window
  • select ‘update’
  • select ‘correction completed’
  • select from the drop-down ‘correction of Manual capture error’
  • select [OK].

Once the ‘Correct Error on Return’ function has been completed this action will force the payment details for the subcontractor on the contractor’s return across to the ‘payment details’ window on the subcontractor’s recently registered record. This will mean that the subcontractor’s record will then have a complete list of all the payments made to them together with any deductions made from those payments.

No match is found for the subcontractor using the ‘Unmatched Verification’ function

Where, having used the ‘Unmatched Verification’ function, no match is found for the subcontractor, the CIS Centre at Newry should issue a letter RG1 (see CISR96020) to the subcontractor to find out whom they have been paid by and for what periods.

The letter should not be placed on BF with the onus being on the subcontractor to reply.