The text of the notes contains useful information for
contractors.
The information panels at
CISR61190,
CISR61200 and
CISR61210 cover pages 1, 2 and 3 of the
notes.
Page 4 continues with:
Subcontractor’s name or business name. This
should be the name of the subcontractor that has been verified or
you have paid previously.
In some cases the name shown here may differ from the name
held on your records because the subcontractor may use a different
name for trading purposes. If so, check the subcontractor’s
unique tax reference (UTR) in box 4.2 with your records to confirm
that this is the actual subcontractor you have paid
If you are not sure that this is the subcontractor you have
paid, leave boxes 4.4 to 4.6 blank. You should then enter the
details of the subcontractor you have paid in boxes 4.1 to 4.8 on
page 3 of the return or if you have more than two, on a blank
continuation sheet CIS300(CS) (Man).
Subcontractor’s unique tax reference (UTR).
This should be the unique tax reference of the subcontractor who
has been verified or you have paid previously, within the current
or two earlier tax years.
If the reference shown differs from that on your own records
and you are not sure that this is the subcontractor you have paid,
leave boxes 4.4 to 4.6 blank. You should then enter the details of
the subcontractor you have paid in boxes 4.1 to 4.8 on page 3 of
the return or, if you have more than two, on a blank continuation
sheet CIS300(CS) (Man),
Payments to partnerships must be shown against the
partnership’s unique tax reference and not the
partner’s unique tax reference. (Both may have been supplied
to you at verification.)
Subcontractor’s verification number (Box
4.3). We will give you this number when you call to verify
a subcontractor. If you verify a number of subcontractors at the
same time, you will only get one verification number. So you may
see the same verification number for different subcontractors on
the return.
You only need to provide the subcontractor’s
verification number where you have made a deduction at the higher
rate.
If you do not have a number or have mislaid it please contact
the CIS helpline on 0845 366 7899
Total payments made (Box 4.4). Enter the total of
all payments you have made to the subcontractor in the month.
Do not include VAT or any Construction Industry
Training Board (CITB) levy.
If you make a mistake, cross out the wrong information and
write the correct information directly underneath the relevant box.
Filling in boxes 4.5 and 4.6. You only need to
fill in boxes 4.5 and 4.6 where you have made a deduction from the
payment to the subcontractor.
Go to the information panel at
CISR61230 for the page 5 & 6
notes.
