Verify subcontractor: overview: verify subcontractor - trust
Follow the steps below to verify the existence and payment
status of a trustee/trust.
Remember that the contractor/caller will often be seeking to
verify more than one type of subcontractor during the same contact
and you may need to refer to more than one action guide to complete
Note: References to ‘contractor’ also
covers any ‘contact’ from the contractor’s
appropriate representative who is acting on the contractor’s
Establish the number of subcontractors that the caller wishes to
verify on this occasion. Where the number is more than ten, the
call must be handed on to the CIS Centre at Newry for a call
Use the 'Authentication' process to confirm that the contact is
either the contractor or the contractor’s appropriate
representative acting on their behalf. Refer to
CISR21000 for details of this process
and for a reminder of the data items to be supplied for you to do
this. Only after you have successfully authenticated the identity
of the caller can you move on to Step 3. If the contractor is not
registered for CIS the verification process must be postponed,
CISR31000 for more on contractor
registration. If the contractor/caller cannot be authenticated ask
them to call back when they have the correct details.
The Contact History Summary record will be updated as soon
as a record is found.
From the CIS Main Menu
- Select the contractor scheme against which verifications are
required to be made
- Select [Verify Subcontractor] from the menu options supplied at
the bottom of the page.
This will take you to the ‘Declaration’
- Remind the contractor that the Monthly Return requires them to
declare that the subcontractors that they use are self-employed.
- Ask the contractor to confirm that a contract exists with the
subcontractor(s) for whom they are seeking verification during this
- Select 'Yes' or 'No' from the fields to
confirm their response to the question “Can the caller
confirm that a formal arrangement is in place to engage each of the
subcontractors in this request”.
- Where the answer is ‘Yes’
select the [OK] button to go to the ‘Enter Identifier’
Note: The verification check can only continue once the
employment status reminder has been given and the contractor
confirms that a contract/tender is in place. If however, the
contractor refuses to answer this question you will have no option
but to assume that the answer is ‘Yes’, and continue
with the verification.
If verification is to continue move on to item 5.
- In the 'Enter Identifier' window heading enter:
- The Trust Unique Taxpayer Reference (UTR)
in the [UTR] field.
- The trustee’s UTR for whom
verification is to be carried out in the [UTR] field.
- The trustee’s National Insurance
Number (NINO) or Inland Revenue Personal Reference (IRPR - this is
a number allocated by HMRC to a customer who does not have a NINO,
and is in the format NNLNNNNN where “N” represents a
number and “L” represents a letter) in the [NINO]
- Select the [Retrieve Subcontractor] button to check the details
supplied match a subcontractor record on CIS.
Where only the trust UTR has been entered under 'Enter
Identifier' above, the ‘Select Trustee’ window will
then be displayed showing the trust UTR, trust name and trading
name (if there is one) at the top of the page. Below this you will
be asked which of the trustee’s in the trust you wish to
- Select the appropriate UTR, NINO or Name
of the trustee the contractor wishes to verify by the use of the
drop-down menu available.
- Then select [O.K] this will take you back
to the previous window with the relevant trustee’s details
displayed to enable verification to continue.
Where only the trustee’s own UTR, NINO, IRPR or CRN has
been entered under the 'Enter Identifier' heading above, then
another window will appear which has 'select registration' and
'select trust' on the page.
- Then select [O.K] this will take you back
to the previous window with the relevant trustees details displayed
to enable verification to continue
- If the subcontractor details displayed in the information panel
match all those given by the contractor
- Select the [verify] button and go on to
Item 13 below.
If having selected [Verify] you find that you have
verified the wrong subcontractor. Under “Subcontractor
Details” on the “Enter Identifier” window there
is a checkbox to the left of the verified subcontractor’s
name, by selecting this checkbox and then the [Remove] button the
verified incorrect subcontractor will be removed from
If the details are incorrect, ask the contractor to check
the information supplied. The call may be terminated at this point
to enable the contractor/caller to do this. Otherwise the
subcontractor must be treated as ‘Unmatched’
- the UTR, NINO(or IRPR) quoted are found but do not
match the Name or Trading Name , or
- Two HMRC references are quoted (for example UTR +
NINO) and one does not match that found on the CIS record the
contact should be treated as suspect and the ‘Bogus‘
indicator set using the tick box in the toolbar.
- If the contractor supplies alternative details
Remember that, to preserve customer confidentiality, the
contractor should besupplying information and not be prompted by you.
- Enter the alternative subcontractor
- Repeat step 5 above.
- If successful this time you can move on to Item 13.
- If unsuccessful and the contractor still confirms the details
to be correct explain that the subcontractor is not registered and
ask if they wish to continue with the verification process.
- If the contractor wishes to continue
- Select the [Enter Unmatched] button, and
move on to Item 14 below.
- Complete the [Unmatched Subcontractor
Details] window with details of the subcontractor for whom
verification was attempted. This window
must include the subcontractor's name or trading
name to enable comparison with the contractor's monthly return to
- If the contractor does
not wish to continue
- Select the [Clear] button and the contact
will end at this point, unless the contractor has further
subcontractors they wish to verify.
- Return to item 5 to enter details for
further subcontractors being verified
- Terminate the contact by selecting the
[Cancel] button as appropriate.
- Where the subcontractor(s) details are verified the information
window will display a unique verification number (VR number), for
example V1234567890, relating to all registered subcontractors that
are verified at the time of this contact. The subcontractor you
have just verified will now appear under the 'Subcontractor
Details' heading on this same page, and as you continue to verify
further subcontractors during this same contact, they will also be
added under this heading. You can now tell the contractor what tax
treatment should be applied to payments made to that particular
- Where the subcontractor
is not registered and therefore cannot be
verified, the CIS system will provide you with an
‘Unmatched’ verification number that is unique to that
subcontractor (Example V1234567890/AA). Ask the contractor to tell
the subcontractor to contact HMRC to have an ID check carried out
and complete an application for CIS registration.
- Remind the contractor to show this verification number on the
next monthly return and until payments cease or they are advised of
a change in payment status. The Contact History Summary record will
be updated at this point with details of the successful
verification. These will include:
- Employer reference of the contractor scheme
- Contractor scheme name
- Date of the contact
- Contact subject, for example, Verify
- Contact channel (for example, telephone)
- Direction of contact (In or Out)
- If further subcontractors are now to be verified return to step
5 above and repeat the process again until all subcontractors the
contractor wishes to verify at this single contact are done
- Select [Complete Verification].
- If contractor
requests written confirmation(s) of the contact
and verification number(s)
- Tick the [Written Confirmation Required]
button on the Written Confirmation window.
Note: If the paper channel is selected when authenticating
the contact, then thewritten confirmation window will not appear. The system
automatically assumesthat a written confirmation of the verification will be
- Select [OK] to end the process and return
to the CIS Main Menu, where you will be able to Verify
subcontractors in another contractor scheme for the contractor, if