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HMRC internal manual

Construction Industry Scheme Reform Manual

HM Revenue & Customs
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Verify subcontractor: overview: employment status indicator tool


CISR51600 Action guide contents


An important part of the new Scheme is the confirmation by the contractor that they are aware of the need to consider the employment status of their subcontractors prior to making a payment, and the declaration to this effect that must be made on the Contractor Monthly Return (CIS300).

Contractors will be able to obtain advice about status using the Customer Contact Helpline who will direct calls to the relevant office appropriate to that contractor. The Employment Status Indicator (ESI) tool is also available for use by the Contractor either on the HMRC Internet site or by using an Internet enabled computer terminal available in some (larger) local Enquiry Centres.

More information about the contractor’s declaration regarding employment status on CIS Monthly Returns can be found in CISR63000 onwards.