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HMRC internal manual

Construction Industry Scheme Reform Manual

Procedures in NIC&EO PAYE Employer Office, Longbenton: unmatched verification

Where a subcontractor is not known to HMRC, the verification will return a result of ‘unmatched’. This means the subcontractor appears not to be registered as a subcontractor with HMRC.

You should advise the contractor to

  • check the details they have given you to make sure they are accurate.

If the contractor provides you with any new details you should

  • amend the details to complete the verification.

If the contractor confirms that the details already given are correct you should advise them that

  • payments may be made to the subcontractor, but the contractor must make a deduction at 30%
  • the contractor should then put this information on to the monthly return (CIS300)
  • pay the deductions made to HMRC using the Payslip booklet.

You should then

  • tell the subcontractor to phone the CIS Helpline on 0300 200 3210 so that a CIS record can be set up and the correct amount of deduction can then made by the contractor.

In such cases, where further information is later received, for example the contractor or subcontractor supplied incorrect information initially, the contractor will be able to have the subcontractor’s details updated to obtain the correct tax treatment.

NIC&EO Longbenton will not deal with these updates. You should advise the contractor to call the CIS Helpline on 0300 200 3210 with all the relevant details.