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E-File CIS Verification Request

Use

Here on this screen, you can select the subcontractors either to match or verify their status of registration with HMRC. Please note that there must be one or more contractors to E-File verification request. If there are no subcontractors, then none of the names will appear on this screen. To add a new subcontractor, go to Subcontractor on the tasking zone and simply click on the Add New subcontractor.

What is Verification?

Verification is a new process where you can check to see whether to pay a subcontractor gross or net. However, unlike the old system where the subcontractor would show you a card or certificate, it's now up to you to verify their details direct with HMRC. But you don't have to do that all the time. In fact, most existing subcontractors do not need to be verified.

Why do I need to verify a subcontractor?

You must verify a subcontractor with HMRC to

• check that the subcontractor is registered for CIS, and
• find out whether you should pay them gross or under deduction.

When do I verify my subcontractors?

Whenever you take on a new subcontractor unlike the current system where you have to re-check your subcontractors certificates or temporary cards depending on when they expire. Under the new scheme you'll just check once, then carry on paying them in the same way until HMRC tells you to do something different or you haven't paid them for two or more "tax years". HMRC factsheet CIS345 has more details on this if you need it.

What do I do about existing subcontractors?

HMRC will be sending you two lists of your existing subcontractors. These are subcontractors you don't have to verify. Note: you'll need to keep track of these details for future reference, so make sure you have a good filing system in place (there won't be any reminders like the old cards and certificates).

What happens if I do need to verify?

You must first contact HMRC either by

• By telephone on 0300 200 3210

Then you tell HMRC your (Contractor's):

• Name
• Unique Tax Reference (UTR)
• Accounts Office Reference.

Then you must tell HMRC about the subcontractors you want to verify.

• Their name
• Their individual or company UTR.
• Further details set out below, depending on how they trade:

What are the possible results of verification?

There are three possible results:

• Gross: this means HMRC will tell you to pay your subcontractor gross and without making any deductions.
• Net: this means HMRC will tell you to pay them net of the standard deduction.
• Unmatched: this means HMRC can't find them on their system, so they'll need to sort that out with HMRC. However, in the meantime contractors can pay them with deductions at the higher rate.

What details does HMRC give me?

• A verification number, which will look something like this: V0000543267.
• If the subcontractor doesn't match with the HMRC records, then the number will have an extra letter at the end: V0000543267/R.

Don't forget you'll need to keep this number in a safe place for future reference.

Is that it?

Yes. That's it. Simple. But remember to keep the number.

Path

CIS E-Filing > E-File CIS Verification Request

Fields Available

• Works No.: The subcontractor's works number will be displayed here.
• Subcontractor Name: The subcontractor's name will be displayed here.
• Subcontractor Type: The subcontractor's type will be displayed here.
• UTR: The subcontractor's UTR number will be displayed here.
• CRN: The subcontractor's Company Registration Number (CRN) if the subcontractor type is company, will be displayed here.
• NINO: The subcontractor's NINo will be displayed here.
• Verification Type: From the drop down list, select verify or match the subcontractor with the HMRC records.
• Select to E-File: Select the subcontractors whom you would like to match or verify by ticking the box.

Associated Tasks

• Continue: To continue with E-filing the Verification request, click on this button.

Related Topics

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