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CIS Verification Response

Use

In this screen you can view the HMRC verified tax status of your subcontractors. The HMRC provides you the tax treatment whether gross, net or unmatched rate at which the tax has to be deducted from the subcontractors' payment. If your subcontractors list is too long to be viewed, click on the "Next" option, provided below to view the rest of the list. Click on the "Previous" option to come to the preceding screen.

Please note that the details displayed on this screen are directly from HMRC, none of the data on this screen are provided by our service.

Path

CIS E-Filing > CIS Verification Request Status > View CIS Verification Response details

Fields Available

• Works No.: The subcontractor's works number will be displayed here.
• Subcontractor Name: The subcontractor's name will be displayed here.
• UTR: The subcontractor's Unique Taxpayer's Reference Number will be displayed here.
• CRN: The subcontractor's Company Registration Number will be displayed here.
• NINo: The subcontractor's National Insurance Number will be displayed here.
• Tax Treatment: The subcontractor's tax treatment whether gross, net or unmatched will be displayed here.
• • Gross: If the subcontractor is matched with the HMRC records then you can make the payments to the subcontractors without making any deductions. The rate of deductions made on the payments is 0%.
  • Net: When the verification request is sent to the HMRC, the HMRC informs you to pay the subcontractors net i.e., Payments minus 20%(Standard Deductions). The rate of deductions made on the payments is 20%.
  • Unmatched: When the verification request is sent to the HMRC, and the HMRC is not able to match the subcontractors on their system then the deductions will be made at a higher rate i.e., Payments minus 30%. The rate of deductions made on the payments is 30%.
• Verification Number: The subcontractor's verification number provided by the HMRC will be displayed here. These numbers are important and you must record them on subcontractor's payment statements. If the subcontractors cannot be matched with the HMRC records, the HM Revenue and Customs will give you a special verification number unique to each "unmatched" subcontractor. You also need to provide the subcontractor's verification number where you have made deductions at a higher rate. "Unmatched" subcontractors will need these verification reference numbers to get refunds later.

Example 1: A standard verification reference number looks like this: V0000543267.

Example 2: An "unmatched" verification reference number looks like this: V0000543267B or V0000543267BB.

Associated Tasks

• Back: To go back to the E-File CIS Uploaded Data and Status screen, click on this button.

Related Topics

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