Issue 1: verifications done previously online

If subcontractors’ verification details were obtained online, the HMRC CIS online service is removing those details when they become 2 years old. Therefore ‘unknown’ appears next to the subcontractor’s verification number and tax treatment, with the service requiring verification.

Issue 2: verifications by telephone- data then entered into the online service

These details are no longer available for viewing, ‘unknown’ appears next to the subcontractor’s verification number and tax treatment, with the service requiring verification. The option to input verification details manually has been removed.

To overcome this, subcontractors that are still used will need to be verified again otherwise they can be deleted. All subcontractors should be verified using the HMRC CIS online service where possible. Subcontractors can be verified by telephone through the CIS helpline however, they then need to be verified separately again online.

Issue 3: adding new subcontractors

It is important to choose the right category as it may not be possible to verify the subcontractor after.

If this happens the record will need to be deleted and set up again with the right category.

Issue 4: using the online service to send a return

When sending a monthly return if one or more subcontractors are selected, that need to be verified, there will be a message warning about this.

Subcontractors can be verified using the link or the return can be sent and customers can return and re-verify the subcontractors later on before the next return is due.

Issue 5: ‘timeout’ error messages

A few contractors have set up more subcontractors on the service than it was designed for. Where this happens, a ‘timeout’ error message may be displayed or the system will not work at all.

If a ‘timeout’ error message occurs the size of the subcontractor list needs to be reduced.

The guidance on Construction Industry Scheme (CIS): service availability and issues is here.