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The contractor under the construction industry scheme (CIS) is responsible for verifying the status of its subcontractors¹. The contractor must verify with HMRC whether a person to whom will make a contract payment (or a payment that, but for the exceptions in FA 2004, s 60, would be a contract payment) is registered for gross payment, or is registered for payment under deduction of tax, or is not registered at all under the CIS scheme². Where the subcontractor appoints a nominee, the contractor must verify the nominee's status with HMRC³.

In order to obtain HMRC verification of a subcontractor's status, the contractor must provide its own name, unique taxpayer reference (UTR), accounts office reference and employer's reference⁴. The following information must be provided regarding the person to whom the contractor is proposing to make the payment (or their nominee, as appropriate)⁵:

1. Ìý

   •ÌýÌýÌýÌý if that person or nominee is an individual, their unique taxpayer reference (UTR)

2. Ìý

   •ÌýÌýÌýÌý if that person or nominee