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HMRC internal manual

Construction Industry Scheme Reform Manual

From
HM Revenue & Customs
Updated
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View Customer and Record Contact: Subcontractors Registration Details

General

Having followed the steps listed at CISR90020 to gain entry to view a subcontractor record, and then selected View Customer from the CIS Main Menu, the next window visible will be ‘Registration Details.

Subcontractor Registration

Subcontractors engaged in CIS before 6April 2007 do not need to register for CISR if they hold a tax certificate CIS6 or CIS5, a permanent registration card, or a temporary registration card with an expiry date of 04/2007 or later. All new subcontractors starting work in the construction industry on a self-employed basis after 5 April 2007 or who only held a temporary registration card that expired on or before 03/2007 will need to register for CISR otherwise a higher rate deduction will be made from their payments. For more detail on the process of Registration, see CISR40000 onwards.

Registration Details window

Dependent on the type of record you opt to view, this window will display the following details:

  • Sole-trader or Company record - the records displayed will be the registration details of the sole-trader or company.
  • Partner in a Partnership record - the records displayed will be relevant to the partner selected and not the partnership.

This window is divided into three panels

  • Registration Details
  • Current Tax Treatment Details
  • Tax Treatment History

Registration Details

This panel contains details of information supplied at the date of registration. It includes

  • Details of the Proofs of Identification supplied at registration. To view the ‘proofs of ID supplied’ you should access the drop down menu.
  • If the subcontractor is also an employer (for P schemes only) this will reveal the total number of AO references if more than one PAYE scheme is held.
  • The various addresses held for that subcontractor. Making a selection from the drop down menu will cause the address details, which are directly below the drop down menu to change accordingly. The selections being:

    • CIS Communication Address - This will be the address given by the CIS contractor or subcontractor either at the time of registration or during a subsequent change of circumstances, to which CIS correspondence should be directed. This address is optional and if not present the HMRC Base Address should be used.
    • HMRC Base Address - This will be an address given by a CIS contractor or subcontractor on another HMRC system as their registered address. This address is mandatory.

    For sole traders this will be the base address on CID

    For partnerships this will be the Base Address on SA

    For companies and unincorporated bodies this will be the COTAX registered office address

    • HMRC Communication Address - This will be an address given by a CIS contractor or subcontractor on another HMRC system to which they have requested general HMRC correspondence should be directed. This address is optional and if not present correspondence should be delivered to the mandatory address relevant to the customer as detailed under the HMRC Base Address above.
  • You can also view the various telephone numbers held for the subcontractor by making a selection from the drop-down menu. (The telephone numbers listed will vary depending on the record being viewed). The order in which the numbers are listed should be the priority in which they are also used.
  • If the subcontractor is deceased the deceased field will show ‘Yes’ and the date of death field below will show the date of death. Where the SA record does not yet hold the date of death, CIS will display a date of 31/12/9999 until such time as the actual date of death has been obtained, and this information has flowed across from SA to CIS.

    • Sole-trader - daytime, mobile, evening telephone numbers
    • Partnerships - main contact telephone number only
    • Un/Incorporated Bodies - registration, communication, capacitor telephone numbers

Current Tax Treatment

This panel contains subcontractor specific details:

  • The date of registration and current tax treatment.
  • If the current tax treatment is gross - the date this was last tested, and the date of the next scheduled review
  • An indicator to show whether or not there is an open tax treatment appeal
  • The date Net Tax Treatment will apply from - where the tax treatment is due to change from gross to net.

Tax Treatment History

This panel will provide a history of all the tax treatments that a subcontractor has had. Each treatment will state:

  • The period start and end date,
  • The tax treatment during that period either - payment under deduction at the standard or higher rate of deduction or gross
  • The reason for any change in treatment which will be due to
  • Registration Upon successful registration net payment status will be granted. If gross payment status is requested this will only be allowed after successful outcome of the turnover, business and compliance tests.
  • Request Change of Tax Treatment - A request for a change of tax treatment will have been made by the subcontractor.
  • Pending - This will be shown when an application for gross payment status has been made. The subcontractor will be paid under deduction at the standard rate of tax while the application for gross payment is being processed.