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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 Verification Details

General

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 ‘Verification Details’ of a subcontractor through the Designatory Details window. So first 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 [Verification Details] tab at the top of the window to open this 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.

Verification Details window

This window provides details of all schemes that have verified this subcontractor to date. It is divided into two panels

  • Scheme Details
  • Verifications

Verifications

When you first view this window, the bottom panel will be populated with a list of all contractors (and their unique taxpayer reference numbers) together with the verification number and date that they verified this subcontractor.

To enable you to sort verification information into specific periods and display this information 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.

Scheme Details

This panel will become populated with details of the contractor scheme that made the above verification if you select an entry listed in the Verifications panel.