CISR62040 | Monthly return: issue monthly return: pre-population - unpaid and verified subcontractors

| CISR62600 | Action guide contents | |—————————————————————————————————–|———————–|

For the details it needs of verified subcontractors who have yet to be paid (those under(b) of CISR62020), the CIS computer system will draw on information provided by a contractor during the subcontractor verification process. See CISR51000 for more information about verifying subcontractors.

During the verification process a contractor may provide any of the following inrespect of a subcontractor:

• Name

• Trading Name

• UTR

• NINO

• Company Registration Number (CRN)

• Unique Verification number.

A verification number is a unique number generated by the CIS system. For example, V1234567890. The number is unique to that contact and so will be related to all of the subcontractors verified on that occasion and in relation to a particular scheme.

Verification numbers do not change. They are unique to a particular contact (whether by telephone or in person) and for a particular scheme. So the same number will apply to both matched and unmatched verifications at the time of the initial contact. Verification references for unmatched subcontractors will be suffixed by one or two letters. For example, V1234567890AA.

Even if subsequently a subcontractor is matched, the original verification number remains relevant to that first contact.

The CIS computer system will draw on this information and reproduce some of it to pre-populate a return.

• See CISR62070 for information about the auto-generation, pre-population and issue of returns to contractors.

• See CISR62130 for information about the auto-generation, pre-population and issue of returns to agents, capacitors and others.

Pre-populated returns will be generated ‘on or around’ the 24th and 25th of the month to which they relate. So any subcontractors verified between the 25th of one month and the 5th of the next will not make it onto a pre-populated return until the following month.

For example, a return for the tax month ending 5 August 2009 is generated on the 24 July 2009. This is pre-populated with details from the return to 5 July 2009 and verifications for the three months to 5 July 2009 and the period up to 23 July 2009. If there are any new verifications between 25 July and 5 August 2009, these will not feature until the return for the tax month to 5 September 2009 is generated.