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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: Subcontractor designatory 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 will be the Registration Details window. In the bottom left corner of this window is the [Designatory Details] button. You can also access [Designatory Details] in the same way from the [Business and Turnover Test Details], [TTQT Results] and [Agent Details] windows. You should thus select this button from any of these windows.

You should be aware that if you have chosen to view a partner (in a partnership), the details displayed on this window relate to the Designatory Details for the partnership and not for the individual.

Designatory details window

This window is divided into two panels.

  • Designatory Details (If you have selected to view a partner’s record then this panel will include the heading ‘Partnership Details’)
  • Signals

The upper panel contains key relevant information relating to the subcontractor chosen and also enables you to view the different 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 and trusts this will be the Base Address on SA

    For companies and un/incorporated 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 used:

  • For sole traders - daytime, evening, then mobile number
  • For Partnerships - main contact number only
  • For Un/Incorporated Bodies - registration, communication, then capacitor address telephone no.

Signals

The lower panel contains details of any signals set on the subcontractor’s record, for example:

  • Capacity signal
  • Insolvency Indicator
  • Under Investigation.

If you then wished to obtain further information relating to these signals in this panel you would need to view this from the Supplementary Details window.

[Registration Details]

At the bottom left of the window is the Registration Details button. Selecting this button will return you to that window.