Monthly returns: overview: CIS300 - familiarisation - CIS300(Notes) - page 4
The text of the notes contains useful information for contractors.
Subcontractor’s name or business name. This should be the name of the subcontractor that has been verified or you have paid previously.
In some cases the name shown here may differ from the name held on your records because the subcontractor may use a different name for trading purposes. If so, check the subcontractor’s unique tax reference (UTR) in box 4.2 with your records to confirm that this is the actual subcontractor you have paid
If you are not sure that this is the subcontractor you have paid, leave boxes 4.4 to 4.6 blank. You should then enter the details of the subcontractor you have paid in boxes 4.1 to 4.8 on page 3 of the return or if you have more than two, on a blank continuation sheet CIS300(CS) (Man).
Subcontractor’s unique tax reference (UTR). This should be the unique tax reference of the subcontractor who has been verified or you have paid previously, within the current or two earlier tax years.
If the reference shown differs from that on your own records and you are not sure that this is the subcontractor you have paid, leave boxes 4.4 to 4.6 blank. You should then enter the details of the subcontractor you have paid in boxes 4.1 to 4.8 on page 3 of the return or, if you have more than two, on a blank continuation sheet CIS300(CS) (Man),
Payments to partnerships must be shown against the partnership’s unique tax reference and not the partner’s unique tax reference. (Both may have been supplied to you at verification.)
Subcontractor’s verification number (Box 4.3). We will give you this number when you call to verify a subcontractor. If you verify a number of subcontractors at the same time, you will only get one verification number. So you may see the same verification number for different subcontractors on the return.
You only need to provide the subcontractor’s verification number where you have made a deduction at the higher rate.
If you do not have a number or have mislaid it please contact the CIS helpline on 0300 200 3210
Total payments made (Box 4.4). Enter the total of all payments you have made to the subcontractor in the month. Do not include VAT or any Construction Industry Training Board (CITB) levy.
If you make a mistake, cross out the wrong information and write the correct information directly underneath the relevant box.
Filling in boxes 4.5 and 4.6. You only need to fill in boxes 4.5 and 4.6 where you have made a deduction from the payment to the subcontractor.
Go to the information panel at CISR61230 for the page 5 & 6 notes.