View Customer and Record Contact: Subcontractor agent details
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 the Registration Details window. From this window you should select the [Agent Details] tab at the top of the window.
Under CIS there are two types of authorised agent for contractors and subcontractors. They are Customer Level agents and Scheme Specific Agents.
Customer Level Agents and Scheme Specific Agents
In brief, a Customer Level Agent is an agent that acts for a contractor or subcontractor in connection with their COTAX or SA tax affairs and who then also deals with that customer’s CIS affairs. A Scheme Specific Agent is one that acts only for a contractor in connection with a specific CIS scheme or schemes including verification of subcontractors and submitting monthly returns for that scheme.
You should refer to CISR19000 for more in depth information on the two different types of agent and the varying levels of authorisation each holds.
Agent Details window
Here you will find details relating to a Customer Level Agent.
The following information is provided:
- Agent’s name
- Agent’s address including postcode
- Agent’s telephone number
- Client’s reference number