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HMRC internal manual

Construction Industry Scheme Reform Manual

View Customer and Record Contact: contractor Scheme Verifications


Having followed the steps listed at CISR90020 to gain access to view a contractor scheme, and then selected View Customer from the CIS Main Menu, the next window visible will be the ‘Scheme Details’ window. From this window you should select the [Verifications] tab at the top of the window.

Verification Process

Before making a first payment to a subcontractor the contractor must confirm that the subcontractor is known to HMRC, registered within CIS and obtain details of their payment status. This process is known as ‘verifying the subcontractor’. See CISR51000 onwards for more detail on the process of Verification.

Scheme Verifications window

This window will enable you to view a list of subcontractors verified by this scheme. The list will be populated with the

  • subcontractor’s name
  • date of verification
  • UTR
  • Verification number (including suffix where this is or was previously unmatched).
  • Suspect Indicator. This column will be populated when an unmatched verification is treated as ‘suspect’. This will occur when the UTR is recognised by CIS but the name, NINO or CRN provided does not match our records or when the subcontractor is again recognised by CIS but the records found appear to be ‘ceased’ or ‘deceased’.

To enable you to sort verification information into specific periods and view these details there is a ‘calendar start’ and ‘calendar end’ sort facility

  • Calendar Start and Calendar End - Initially, the earliest calendar start date will be any month up to six months prior to (and including) the current month. The ‘Year’ drop down selection is currently populated with two years - 2007 and 2008 and at the start of each new tax year the next year will be added until a maximum of seven years is exceeded, when the oldest year will then be dropped.
  • Filter - This button will select the verifications relating to the period requested and display them in the list box below. The top panel ‘Total Made to Date’ will now display the totals of the payments, material costs and deductions shown in the list box.

By selecting anywhere on the line of the subcontractor listed that you wish to view further details for, you will be forwarded to a further window relating to that subcontractor which will show the

  • subcontractor’s name
  • Verification number
  • Date of verification
  • Tax Treatment at verification
  • Current Tax Treatment (if different).