Construction Industry Scheme (CIS) Frequently Asked Questions - Verification
Verification
- What do you mean by verification?
- Can a subcontractor who needs to be verified start work before being verified?
- How long is a verification valid for?
- Will a contractor be able to check payment status during the tendering process?
Q. What do you mean by verification?
A. If a subcontractor has not worked for a contractor before or in the current or previous two tax years, the contractor will need to check with HMRC whether the subcontractor is registered for new CIS and whether they should pay the subcontractor gross or under deduction.
Q. Can a subcontractor who needs to be verified start work before being verified?
A. Yes. The verification simply needs to be done before payment is made.
Q. How long is a verification valid for?
A. A verification does not lapse, but if payment has not been made after two years, we would not notify you of any change to the subcontractor’s status.
Q. Will a contractor be able to check payment status during the tendering process?
A. No. Verification can only take place once a contract has been signed or a tender agreed.
