Before using this guide you should ensure you have added your subcontractors.


Clear Books needs to be set up as the agent with HMRC for CIS submissions. This must be completed to allow you to verify subcontractors automatically.


You are required to match or verify all your subcontractors before you pay them.

Step 1.


Navigate to the Reports > CIS menu.


CIS

Step 2.


Click on the Verifications link.


Please note: It is recommended that you try matching first (step 3). The details you have entered for the subcontractor will be compared with those on the HMRC database. Where they are matched, HMRC will respond report back to Clear Books with a verification code and Tax treatment.


If the subcontractor does not have a UTR you will need to Verify first (step 4).

Step 3.


Tick the Match box next to the subcontractor's name and click on the Match / Verify Selected button.


Match

Step 4.


If the details you have entered do not match with HMRC's records, you will need to obtain a verification code. Once this is obtained, your subcontractor will be subject to the highest 30% withholding tax rate. Only verify subcontractors that you cannot match.


To verify a subcontractor tick the verify box next to the subcontractor's name and click on the Match / Verify Selected button.


Verify


When the subcontractor is matched or verified, HMRC will feed back the Tax treatment:


Unmatched means bills should be using the 30% CIS account

Net means bills should be using the 20% CIS account

Gross means bills should be using the Gross CIS account


cisaccounts


If the tax treatment is anything else then please let us know (unless you are manually verifying subcontractors).


Please note: If you are not able to match or verify your subcontractors automatically you can add in the verification code (obtained from HMRC) for the subcontractor manually.