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CISR90160 | View Customer and Record Contact: Subcontractors Relevant Persons details

From HM Revenue & Customs · Construction Industry Scheme Reform Manual

General

Having followed the steps listed at CISR90020 to gain entry to view a subcontractor record, and then selected View Customer from the CIS Main Menu, the next window visible will be the Registration Details window. From this window you should now select the [Business and Turnover Test Details] tab at the top of the window.

You can only access the ‘Relevant Persons Details’ of a subcontractor through the Business and Turnover Test Details window. So having navigated to the Business and Turnover Test window you can then select the [Relevant Person] button at the bottom to open this window. This window will only be accessible if the subcontractor’s record you are viewing is that of a company.

The relevant persons are a company’s directors, its beneficial shareholders if it is a ‘close’ company and also the relevant persons (directors/shareholders) where the company is a member of a partnership.

For partnership and company applications using the standard turnover test the individual threshold must be multiplied by the number of partners or relevant persons. It is important therefore that the number of partners or relevant persons for the twelve-month period preceding the application date agrees with the numbers shown on any SA or COTAX records. For more information see CISR44070.

Relevant Persons Details window

This window will give details of the total number of relevant persons in the company and display details relating of these relevant persons.

If it is a ‘close’ company it will give details of the relevant persons to include their name, UTR, and NINO/CRN.

If the company is a subsidiary of a company that already has gross tax treatment it will show the name of the Shareholding Company’s UTR, and the share percentage owned by the Parent Company.

This screen leads to a further screen which can be accessed by selecting a shareholder or director from the above lists. It provides details of that individual’s name, UTR, NINO/CRN and any contractor employer references linked to them.