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HMRC internal manual

Construction Industry Scheme Reform Manual

HM Revenue & Customs
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Procedures in NIC&EO PAYE Employer Office, Longbenton: contractor requests a status check for a subcontractor

A contractor must ensure that the employment status of a subcontractor who carries out work for them is correct. There are two different types of status:

  • employed - the individual should be paid through the PAYE system or
  • self-employed - the individual should be paid through the CIS system.

A contractor can request a check of a subcontractor’s employment status at any time. If you receive such a request

  • inform the contractor to phone the CIS Helpline on 0300 200 3210 who will be able to give consistent and accurate advice using the Employment Status Indicator (ESI) tool.

Note: You must not make any attempt to give any advice on the employment status of a subcontractor.