Construction Industry Scheme - CIS4400

Taxpayer records: subcontractors: introduction

SUBCONTRACTOR RECORDS: INTRODUCTION

This paragraph serves as an introductory overview of subcontractor records; for deeper coverage use the above links to information or action guides.

A taxpayer record is created on the CIS system as a result of the construction industry signal being set on either the SA or the COTAX systems. An extension of that record to include a `Subcontractor (individual)' or `Subcontractor (concern)' window happens once a subcontractor has a Registration Card or certificate application processed at CIS Centre.

Subcontractor records are accessible so long as the subcontractor or its cardholder has had a Registration Card or certificate in the current or previous seven years.

Some of the information that makes up the subcontractor records on CIS is maintained by the direct link between the parent SA or COTAX system and the CIS system. As long as the CI signal is not removed from the parent SA or COTAX system, the CIS record details will be kept up to date.

You can update other information on line if you have the correct access rights (see CIS4700 for Roles and Access). The maintenance of this information is dealt with in this part of the CIS manual. For more detail on the subcontractor records and action guides on their maintenance see the Information and Action menus above.

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