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Edit Subcontractor Details

Use

You can edit subcontractor details on this screen. A subcontractor is a person or body that has agreed to carry out construction operations for a contractor. The subcontractor may be carrying out the operations in any way,

• including carrying out the operations themselves
• having the operations done by their own employees or subcontractors.

A subcontractor can be a company, partnership or a sole trader.

What information should you collect from your Subcontractor?

Sole trader

• name
• unique taxpayer reference (UTR); you will find this on any letters from us
• National Insurance number (NINO), if known.

Partnership

• partner's and firm's name
• firm's unique taxpayer reference (UTR)
• partner's unique taxpayer reference (UTR) or National Insurance number if the partner is an individual within the partnership
• company's unique taxpayer reference (UTR) or company registration number if the partner is a company within the partnership.

Company

• company's name
• unique taxpayer reference (UTR)
• company registration number.

The above information is required to verify the status of subcontractors with HMRC. Based on the status you can deduct the tax from the payment you make to the subcontractor.

What is Tax Treatment?

When you verify the subcontractor status with HMRC, HMRC will tell you one of the following based on which you need to deduct the tax from their payments.

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

Path

Subcontractor > View / Edit Subcontractor details

Fields Available

• Select Subcontractor Type: From the drop down list, select the subcontractor type.
• Subcontractor Works Reference: Enter here the subcontractor's works reference number.
• Tax Treatment: From the drop down list, select the appropriate tax treatment you received as a result of subcontractor verification from HMRC to deduct the tax from payments you make to subcontractor.
• Subcontractor Verification No.: Enter here the subcontractor's verification number. This verification number will be given to you by HMRC when you verify the subcontractor. If the subcontractor is matched then the Verification number will look like this V0000543267. If subcontractor does not match with HMRC records, then number will have an extra letter at the end: V0000543267/R. Please keep this number in a safe place for future reference.

These details are to be filled only if the subcontractor type is Company.

• Subcontractor's Trading Name: Enter here the subcontractor's trading name here if the subcontractor type is company.
• Subcontractor's UTR No.: Enter here the Subcontractor's UTR number. This is a reference allocated to any individual registering to pay income tax under Self Assessment.
• Subcontractor's CRN: Enter here the subcontractor's company registration number here if the subcontractor type is company. This is a number allocated to a company when it first registers as a United Kingdom company with the registrar of companies.

These details are to be filled only if the subcontractor type is Partnership.

• Subcontractor's Partnership Name: Enter here the partnership name of the subcontractor if the subcontractor type is partnership.
• Subcontractor's Partnership UTR No.: Enter here the partnership UTR number of the subcontractor.
• Subcontractor's Partner Type: From the drop down list, select whether the partner is individual or others.
• Subcontractor's Partner Title: From the drop down list, select the title of the subcontractor's partner. These fields are to be filled only if the partnership type is individual.
• Subcontractor's Partner Surname: Enter here the Subcontractor's Partner Surname.
• Subcontractor's Partner Forename: Enter here the Subcontractor's Partner Forename
• Subcontractor's Partner Second Forename: Enter here the Subcontractor's Partner Second Forename.
• Subcontractor's NINo: Enter here the NI number of the subcontractor.
• Subcontractor Partner Trading Name: Enter here the subcontractor's trading name, if the subcontractor partner type is others.

These details are to be filled only if the subcontractor is a sole trader.

• Subcontractor Title: From the drop down list, select the title of the subcontractor.
• Subcontractor Surname: Enter here the subcontractor's surname.
• Subcontractor Forename: Enter here the subcontractor's forename.
• Subcontractor Second Forename: Enter here the subcontractor's second forename.
• Subcontractor UTR: Enter here the subcontractor's UTR number.
• Subcontractor NINo: Enter here the subcontractor's NI number.

These details are to be filled irrespective of the subcontractor type

• Subcontractor's E-Mail: Enter here the subcontractor's E-Mail address.
• Subcontractor's Address: Enter here the correct address of the subcontractor.
• Town / City: Enter here the town / city corresponding to the address of the subcontractor.
• County: Enter here the county corresponding to the address of the subcontractor.
• Post Code: Enter here the postcode corresponding to the address of the subcontractor.
• Country: From the drop down list, select the country corresponding to the address of the subcontractor.
• Subcontractor's Tel. No.: Enter here the contact telephone number of the subcontractor.
• Subcontractor's Fax No.: Enter here the fax number of the subcontractor.
• Subcontractor's additional Tel. No.: Enter here the additional telephone number of the subcontractor.
• Subcontractor's Payment Frequency: From the drop down list, select the payment frequency of the subcontractor.  
• Is the Subcontractor VAT Registered?: From the drop down list, select whether the subcontractor is VAT registered or not.
• Subcontractor VAT No.: Enter here the VAT number of the subcontractor if he is VAT registered.

Associated Tasks

• Back: If you wish to exit this screen without saving the changes, click on this button. .
• Update: If you are sure about all the entries and wish to save, click on this button.

Related Topics

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