When something changes

Verify a CIS subcontractor

Before a contractor first pays a subcontractor under the Construction Industry Scheme, it verifies them with HMRC, which says whether to deduct 20%, 30% or nothing, and gives a verification number for the 30% rate. Fileyear sends the verification and shows HMRC’s answer, ready for the monthly return.

Verify a CIS subcontractor £0.00 all in · free to prepare

Prepared for you, checked by you
Pay only when you’ve checked it
Not HMRC or Companies House

Where this sits in your company’s year

Sample year end 31 March

What’s included

Fileyear does

The verification request
HMRC’s answer kept with your filings

You do

Enter the subcontractor’s details
Sent to HMRC through Fileyear, with your approval, using your company’s own HMRC login

You’ll needThe company’s HMRC (Government Gateway) loginThe employer PAYE and Accounts Office references from HMRC’s letter

How it works

The subcontractor
Their name, how they trade, and their UTR.
Send
HMRC answers within minutes.

The rules

The rules
Rule	Detail
When	Before first paying them (not needed if paid in this or the last two tax years)
Fee	Free

Questions directors ask

What does HMRC tell me?

Whether to deduct 20% (registered), 30% (not matched: with a verification number to put on the return) or nothing (gross payment status).

Guides for this filing

Verifying a CIS subcontractor with HMRC: when, what you need and what HMRC tells youA CIS contractor verifies each new subcontractor with HMRC before paying them. The details you need, the 20%, 30% or nil answer, and when to verify again.Checked 5 November 2026

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