CISR51130 - Verify subcontractor: overview: re-verification of unmatched cases by contractor

| CISR51600 | Action guide contents | |—————————————————————————————————–|———————–|

No action should be necessary by the contractor following up a previously unmatched subcontractor’s registration. This is because the contractor will receive notification of changes in the subcontractor’s payment status from HMRC in the form of a CIS316B. However it is possible that a contractor will want to contact you again following an approach by their subcontractor to check their current payment status. In those circumstances, and in the absence of a UTR, NINO, the contractor should supply you with the unmatched verification (VR) number given at the time of the initial verification contact. Where in the meantime the subcontractor has registered for CIS and been allocated a

  • Unique Taxpayer reference (UTR)
  • National Insurance Number (NINO)
  • Company Registration number (CRN)

You will be able to match up the two records. See the action guides starting at CISR51650 for details of how to do this. It will not be possible to match an ‘unmatched verification’ to a subcontractor where a ‘matched’ verification number already exists for the subcontractor under that same unmatched verification number. When an attempt is made to do this an error message will display ‘A matched verification under this verification number already exists for the subcontractor and scheme’.

Contractor has no record of unmatched VR number

Where the contractor does not know the unmatched VR number, it will be possible to trace this record provided the contractor can supply their Employer Scheme or Accounts Office reference and can confirm the approximate date that the approach for verification took place. This will enable you to examine all unmatched VR numbers and subcontractor names within that contractor scheme and identify them with the UTR of the now registered/identified subcontractor record. Refer to the Action Guide CISR51710 for details of how to do this.

Where you cannot identify and match the UTR of a now registered subcontractor with an unmatched VR number the case remains unmatched and deductions at the higher rate will continue.

Note: The CIS system will record in View Contact History failed attempts to match Unmatched Verification numbers with CIS subcontractor records.