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HMRC internal manual

Construction Industry Scheme Reform Manual

Worklists: information: contractor trace and match


CISR95600 Action guide contents

Those engaging workers to carry out construction operations are known as contractors (FA04/S59).

For CIS purposes, contractors must have the following:

  • An SA / COTAX record and associated Unique Tax Reference (UTR)
  • CIS record
  • A contractor’s employer scheme on the EBS system.

The CIS system uses the contractor’s UTR to link these three records together.

However, the EBS system does not require a UTR to set up a contractor’s employer scheme. It is therefore possible that, when the EBS system notifies the CIS system of a new contractor employer scheme, no UTR number will be recorded in the details. In these cases a manual trace will be required to allow the employer scheme to be matched to the contractor’s CIS record.

There may also be occasions where a UTR is recorded in the employer scheme details but it cannot be matched to a contractor’s CIS record. Again, clerical intervention will be required to investigate and resolve the matter.

The action guide CISR95620 explains how this should be done.