View Customer and Record Contact: Subcontractor Payment Details
Having followed the steps listed at CISR90020 to gain access 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.
You can only access the ‘Payment Details’ of a subcontractor through the Designatory Details window. Select the Designatory Details button for the subcontractor which is in the bottom corner of the Registration Details window. Having done this you can then select the [Payment Details] tab at the top to open this window.
Payment and Deduction Statements
Within 14 days of the end of each tax month, the contractor must provide a written statement to every subcontractor from whose payment a deduction has been made. The statement can be issued to the subcontractor on the basis of one for each tax month or one for each payment if this is more frequent. The statement can be issued by electronic means but only where both parties agree to this method and it is in a form which allows the subcontractor to store and print it. Contractors may choose the style of the statements but they must contain certain information. See CISR72060 for more detailed information.
The contractor is also required to make monthly returns to HMRC of all payments to subcontractors and to show all deductions made from these payments. See Monthly Returns CISR60000 onwards for more detailed information.
Payment Details window
This window is made up of two panels
- Total Made To Date
- Payment to Subcontractors
- SA Deduction Comparison Details
Total Made to Date
This upper panel will display the totals of all known payments made to the subcontractor, the total cost of any materials claimed and the total deductions made from these payments, from April 2007 or the date of registration (if it is later).
If there is a text entry in this panel in red stating ‘Totals are based on readable data only’ this will indicate that the entries recorded here are incomplete (and likewise the information contained within the panel below). There will also be an [!] alongside the relevant total figure(s) to indicate that these total(s) do not include any minus figures or unreadable sums - as shown on the contractors return from which these details are extracted.
If the user wishes to see a digital image of a return, a written report explaining the reason for the request should be sent to the CIS Business Helpdesk. They will then liase with the HMRC on site liaison team based at Netherton, the information retrieved will however be returned direct to the ‘office’ that made the request.
You should be aware that the digital image is unlikely to provide any additional information to that already shown on the contractors or subcontractors records and requests for such should only be made in exceptional circumstances. The initial approach where there are unreadable entries on the return should be to contact the contractor for the correct information.
Payments to Subcontractors
To enable you to sort payment information into specific periods and display this information for a subcontractor’s accounting year or a defined period, there is a ‘period starting’ and ‘period ending’ sort facility
- Period Starting - The earliest start date that can be entered will be 04/2007. The ‘Year’ drop down selection is currently populated with three years - 2007, 2008 and 2009 and at the start of each new tax year the next year will be added until a maximum of nine years is exceeded when the oldest year in the list will then be dropped.
- Period Ending - The earliest end date that can be entered will be 05/2007. The ‘Year’ drop down selection is currently populated with three years - 2007, 2008 and 2009 and at the start of each new tax year the next year will be added until a maximum of nine years is exceeded when the oldest year in the list will then be dropped.
- Filter - This button will select the payments 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.
On entering the payment details window the list box shown will provide in date order an analysis of all payment details included in the above section, you can then use the sort facility if desired, as mentioned above. Each line entry will show the month in which payment was made, details of the contractor who made the payment, gross payment made, materials incurred, and deductions details. There may be more than one entry for each month as the subcontractor may be weekly paid or have been engaged by more than one contractor in any one month.
If there are omitted details within a line entry you may assume this is because there were unreadable entries shown on the contractor’s return (from which these details have been extracted). If there are more payments than can be viewed on one window you should select [Next] to view further entries and when finished, select [Back] to return to the Payments Details window.
If you then wish to view further details relating to a particular line entry you should make a selection from the list shown, which will then forward you to the Additional Payment Details window.
Additional Payment details window
This window will show specific details relating to the selection made. These details will include further details relating to the contractor who made payment, the verification number obtained when payment was first made together with details of the payment made in that month. If you then wish to return to the Payment Details window you should select [Back].
SA Deduction Comparison Details
Details of CIS deductions reported on the subcontractor’s SA returns will be passed by Self-Assessment (SA) to CISR annually. These will be compared with the total payments made to the subcontractor as supplied by the contractor schemes for the same period and an appropriate result code will be returned to CESA. The information shown in the list box is as follows for each tax year
- SA Amount - The total amount sent over by SA to CISR.
- CIS Amount - The calculated total of matched or partially matched payments calculated by CISR from effective contractor returns for the period.
- Date of Comparison - The session date on which the comparison was performed.
Return Code - The comparison of the CIS and SA figures can result in a variety of outcomes. Each outcome has a distinct code:
01 - Fail - UTR not on CIS (and SA amount exceeds CIS by £250.01 or more)
02 - Fail - UTR not on CIS (and SA amount exceeds CIS by £250.00)
03 - Fail - No CIS deductions (and SA amount is £250.01 or more)
04 - Fail - No CIS deductions (and SA amount is no more than £250.00)
05 - Fail - SA exceeds CIS (and SA amount exceeds CIS by £300.01 or more and by at least 50% of SA amount)
06 - Fail - SA exceeds CIS (and SA amount exceeds CIS by £300.00 or less and by at least 50% of SA amount)
07 - Pass - CIS exceeds SA (by more than the minimum tolerance)
08 - Pass - Amounts agree/accepted (as within the minimum tolerance).