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HMRC internal manual

Construction Industry Scheme Reform Manual

Verify subcontractor: overview: update unmatched verification cases - Find Verifications

CISR51000 Information contents

Where a CIS subcontractor record cannot be found at the time of first contact by a contractor, the company will be treated as unmatched and a unique Unmatched Verification Registration (VR) number allocated to the subcontractor. The effect of this will be that the contractor will be expected to make a deduction at the higher rate from all payments pending successful registration of the subcontractor, and issue of a Notification of Tax Treatment Change letter by HMRC.

Sometimes when Contractors or Subcontractors make contact to update an unmatched verification they will not know their VR number. To enable a matched verification to take place it will be possible to trace the verification number providing certain basic information is given by the caller and this action guide explains how to do this.

Step 1 – AuthenticationUse the ‘Authentication’ process to confirm that the contact/caller is the subcontractor or the contractor’s appropriate representative acting on their behalf. Refer to

CISR22000 for details of this process or use the authentication link for a reminder of the data items to be supplied for you to do this. Following completion of the company ‘Authentication’ process you will be presented with the ‘CIS Main Menu’ window.

  • Select the appropriate contractor scheme name from those displayed under Schemes at the top of the page
  • Select ‘Unmatched Verification’ from the CIS Main Menu at the bottom of the page.

Step 2 - verify subcontractor, find VR numbersYou are now presented with the “Match to Registered Subcontractor” window.

  • On the left hand side of the window select the [Find] buttonThis will take you to the “Find Verifications” window. If it is the contractor (or authorised agent for the contractor) who is making the contact the entries on the right hand side of this window under Scheme Details will already display the Employer Reference and Accounts Office (AO) references. If it is the subcontractor (or authorised agent for the subcontractor) who is making the contact you will need to enter the employer reference and AO ref if the subcontractor knows this, alternatively:

  • Select [Find Scheme] buttonYou are now presented with a series of Find Criteria fields, make any of the following entries to enable to CIS to search for the appropriate employer scheme:

    • Full employer scheme name
    • Full employer address
    • Part postcode and a minimum of two address lines
    • Postcode
    • Part employer scheme name and a minimum of two address lines

    • Select the [Find] button Any employer scheme found will now display in “Results” section. More than one page of results may appear and you can navigate through these by selecting {Next] and [Previous]. Some employer schemes may appear more than once as historical entries (for example, old employer addresses) will also be displayed. Once you have found the employer scheme you require:

    • Select the relevant checkbox and then the [O.K] buttonThis will take you back to the “Find Verifications” window with the Employer Ref, AO Ref and Scheme name now displayed. Under the Subcontractor heading enter the approximate date that the original verification was carried out, from the drop-down menu select the approximate level of Tolerance for this date (for example, “within 1 week”). Under the Subcontractor References heading enter either the Unique taxpayer Reference (UTR), National Insurance Number (NINO) or Company Reference Number (CRN) in the appropriate fields.

    • Select [OK]This will now take you to the “Unmatched Verifications” window where a list of all the unmatched verifications within the tolerance you requested will now display. Select anywhere along the line of the particular unmatched verification you now wish to match to a subcontractor record

    • Select [OK]This will take you back to the “Match to Registered Subcontractor” window, to enable you to update the unmatched verification number. To continue to update an unmatched verification now go to Step 2 of

CISR51680 to CISR51700 depending on whether you are trying to match a sole trader, partner or company.