How to find a CIS verification number

Where to find your CIS verification reference number

What it looks like

A reference starting with V followed by digits, like V0004528765. For a subcontractor HMRC couldn't verify, letters are added on the end, like V0004528765/A.

If you've lost it

• Contractors: check your CIS software or the record you kept when you verified.
• Subcontractors: ask the contractor, who must record the number and enter it on the monthly return.
• If you still can't trace it, contact HMRC.

When you verify

Verify a subcontractor before you pay them for the first time. You also need to verify someone you've paid before if they weren't included on a CIS return in the current or last 2 tax years.

HMRC tells you whether the subcontractor is registered for CIS and either the rate to deduct or that you can pay them without deductions. Use HMRC's online service or commercial CIS software. Software is required if you're verifying more than 50 subcontractors.

What you need to verify

Your own UTR, Accounts Office reference and employer reference.

For a sole trader: their UTR and National Insurance number. Temporary numbers starting 'TN' or 2 digits can't be verified. For a company: its name, company UTR and registration number. For a partnership: the nominated partner's details, the trading name and the partnership UTR. The details must match what the subcontractor registered with.

When the number must appear

One number covers every subcontractor verified at the same time. If HMRC can't verify a subcontractor, it adds letters to the end of the number, and you deduct at the higher rate (30%). Show the full number, letters included, on that subcontractor's payment and deduction statement and next to their entry on the monthly return.

You don't need to show it for subcontractors paid at the standard rate (20%) or gross. Give the statement within 14 days of the end of each tax month. The subcontractor needs the number later to claim credit for the deductions.