Verify subcontractor: overview: re-verification of unmatched number by subcontractor
|CISR51600||Action guide contents|
Contact with HMRC by contractors to re-verify unmatched subcontractors is covered at CISR51130 but the more likely approach will be from the subcontractor themselves following the receipt of a payment under deduction at the higher rate.
It is important to understand that where such an approach is made to you should be seeking to
- Trace the subcontractor record and ensure that the correct payment status is applied to future payments. This is done by confirming to the contractor that the subcontractor is registered for CIS and by issuing form CIS316A confirming the payment status to be applied to future payments
- Link any payments made under the unmatched VR number to the registered CIS subcontractor record to maintain a complete record of payments.See the action guides starting at
CISR51680 for details of how to do this.
Subcontractor has no record of unmatched VR numberWhere the subcontractor does not know their unmatched VR number, it will be possible to trace this provided the subcontractor can supply details from their contractor in the form of the Employer Scheme or Accounts Office reference, and can confirm the approximate date that the approach for verification took place. This will enable you to examine all unmatched VR numbers and subcontractor names within that contractor scheme and identify them with the UTR of the existing or newly registered/identified subcontractor record. For details of how to do this, see the Action Guide at
Where you are able to match the unmatched VR number with the subcontractor record the contractor will be sent a copy of CIS316A confirming the new payment status to be operated following verification.
Where you cannot identify and match the UTR of a now registered subcontractor with an unmatched VR number the case remains unmatched and deductions at the higher rate will continue.
Note: The CIS system will record in View Contact History failed attempts to match Unmatched Verification numbers with CIS subcontractor records.