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HMRC internal manual

Construction Industry Scheme Reform Manual

Verify subcontractor: overview: verify subcontractor - partner / partnership

CISR51600 Action guide contents


Before making a first payment to a subcontractor the contractor, or their authorised agent, must verify online with HMRC to confirm that the subcontractor is known to HMRC and registered with CIS and to obtain details of the subcontractor’s payment status. This process is known as ‘verification’.

A contractor may verify with HMRC using  the following method:

  • by Internet using the Government Gateway

Verification of Partners {#IDAQ4IZ}

Only those persons who are being paid on behalf of a partnership need to register for CIS, other partners in the business (who are not being paid on behalf of the partnership) do not need to register for CIS, and do not need to be verified by the contractor.

Where for example, one partner carries out all of the work, whilst another partner carries out all the administration duties for the partnership, if the contractor pays the person carrying out the work, then the contractor will need to verify that partner using the partnership UTR and the individual UTR for that partner.

Where however more than one person is paid on behalf of the partnership, each of the partners who are being paid will need to register for CIS and each will need to be separately verified by each contractor by whom they are being paid.

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Identifying the subcontractor

It is important that HMRC can establish the identity of subcontractors working within CIS and for this reason the contractor must provide specific information about the subcontractor(s) that they wish to pay under the Scheme. Namely all of the following,

  • Partnership Unique Taxpayer Reference (UTR).
  • Partner’s UTR, or CRN if the Partner is a Company or Unincorporated body.
  • National Insurance Number (NINO)
  • Trading name, known to HMRC

However, where a subcontractor has not yet been allocated with a NINO, verification may proceed in this instance without this information.

The CIS system will check to see if the system holds a CIS record for the subcontractor.

Where there is such a record the online service will confirm to the contractor that the subcontractor is registered for CIS, and tell the contractor to either make payments

  • Gross (without any deduction)


  • Net of a standard rate deduction.

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