CISR42190 | Register and maintain subcontractor: Registration of subcontractors by PT Operations where payments have already been made to the subcontractor or company subcontractor within CIS

As the guidance at CISR42050 and CISR42060 and CISR42070 explains, the registration process for individuals, partnerships and companies is carried out by PT Operations. When completing the paper print and post only registration forms, the applicant is asked on the form whether they have already been paid as a subcontractor since 6 April 2007. If they have, the applicant is asked to mark the appropriate box on the form.

When completing registration, PT Operations will use the function ‘Unmatched Verifications’ to search for any contractor(s) who may have attempted to verify the subcontractor prior to their CIS registration.

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Where no associated contractors are found using the ‘Unmatched Verification’ function, PT Operations will send a letter to the subcontractor asking for details of whom they have been paid by and for what periods. The letter warns that if no response is received, the subcontractor may not be given full credit for all of the CIS deductions that have been made from their payments.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Once the ‘Correct Error on Return’ function has been completed this action will force the payment details for the subcontractor on the contractor’s return across to the ‘payment details’ window on the subcontractor’s recently registered record. This will mean that the subcontractor’s record will then have a complete list of all the payments made to them together with any deductions made from those payments.