- Click Suppliers, double-click the relevant supplier record then click CIS.
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Click Add CIS subcontractor details then enter the CIS details for the subcontractor. What details do I enter? Business type Business type | Click the subcontractor's type of business: - Company
- Partnership
- Sole trader
- Trust
This determines which other values you must enter on the record. | Partnership name | If the Business type is set to Partnership, enter the partnership name. | Partnership UTR | If the Business type is set to Partnership, enter the partnership's Unique Tax Reference (UTR).
This is provided by HM Revenue & Customs (HMRC). It was previously shown on CIS4, CIS5 and CIS6 documentation. | Subcontractor Details Trading name | Enter the subcontractor's trading name. If you complete the First name or initial, Second name and Surname boxes, you can leave this blank. | Legal name | Enter the legal name of the subcontractor's business. This is the name the subcontractor used to register with Companies House as a limited company, or their trading name. | Use the legal name in reports | To show the subcontractor's legal name on reports, select this check box. | First name or initial | Enter the subcontractor's first name or initial. If you enter a trading name, you can leave this blank. | Second name | If the subcontractor uses a second name or middle name, enter it here. If you enter a trading name, you can leave this blank. | Surname | Enter the subcontractor's surname. If you enter a trading name, you can leave this blank. | References UTR or Partner UTR | Enter the subcontractor's UTR. This is provided by HMRC and was previously shown on CIS4, CIS5 and CIS6 documentation. | NINO | Enter the subcontractor's National Insurance number (NINO) here. If the number is temporary, or not known, leave this blank. TIP:The NINO must be valid. For information about the required format, please refer to the HMRC website at http://www.hmrc.gov.uk/manuals/nimmanual/nim39110.htm | Company reg. no | If the Business type is set to Company or Trust, and if the subcontractor is registered as a limited company with Companies House, enter their company registration number. | Verification Status Status | This shows whether the subcontractor is verified with HMRC. It initially shows Pending verification. If you verify the subcontractor's details using the Verify Now option, this automatically changes to Verified with HMRC.
If you manually verified the subcontractor, click the Status arrow, then click Verified with HMRC.
It may not be necessary to verify certain subcontractors, in which case you can click Not required. If you choose Not required you must complete the Pre-2007 information details. For more information, please refer to HMRC. | Verification number | If you use the Verify Now option to verify the subcontractor, the verification number supplied by HMRC appears here. If you manually verified the subcontractor, enter the number you were given. | Last verified | This is the date that the subcontractor was last verified with HMRC. If you use Verify Now, this box updates automatically. | Verify Now | To verify your subcontractor with HMRC online, click Verify Now. | Tax Treatment | This shows the tax rate applied to the subcontractor's payments. If you use Verify Now, this box updates automatically with the appropriate rate from HMRC. If you manually verified the subcontractor, to enter and edit the rate, click Tax Treatment. | Payment Details Payment frequency | To record how frequently you pay your subcontractors, click the Payment frequency arrow, then click Monthly or Weekly. | Agreement to send monthly statements by email | If the subcontractor has agreed to receive their monthly deductions statement by email, select this check box. Click Details, then in Email 1 enter the subcontractor's email address. | Agreement to pay a third party | If your subcontractor has agreed to be paid via a third party, select this check box. In the box type the third party supplier account reference, or click the arrow then double-click the supplier. If the third party isn't in the supplier list, you must create a new supplier record. | Pre-2007 Information If you worked with this subcontractor before the 2007 CIS reform, to add their historical details, click Record pre-2007 information. You must record pre-2007 information on subcontractor records which have a verification status of Not required. CIS type | Depending upon the type of tax certification held by the subcontractor before April 2007, click the arrow, then click CIS4, CIS5, CIS6 or Exempt. | Reg. Card/Cert ? | Depending upon the type of card or certificate held by the subcontractor before April 2007, click the arrow, then click CIS 4(P), CIS4 (T), CIS5, CIS5 (Partner) or CIS6. | Reg. Card/Cert no | Enter the subcontractor's card or certificate number. | Valid from | Enter the Valid from date on the subcontractors card or certificate. | Valid to | Enter the Valid to date on the subcontractor's card or certificate. | - Click Save.
TIP: To save the record you must enter either the trading name or a first name and surname. To verify the details online, you must also enter the UTR. Now you've added the CIS details to the record, this supplier also appears in your Subcontractors module. If you haven't already, your next step is to verify the subcontractor. If you did this as part of entering your CIS details, you're all set to start processing your CIS transactions. You can also find out more about the CIS v2 module in the CIS Help Centre.
[BCB:184:Emma Footer CB:ECB] [BCB:103:Limitless - 50 Accounts - Construction Industry Scheme:ECB] |