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HMRC Tax ComplianceUnited Kingdom
Free CIS Verification & Status Confirmation Letter Template
A Construction Industry Scheme (CIS) verification and status confirmation letter is the formal record of the contractor's subcontractor verification under section 66 of the Finance Act 2004 and confirms the deduction rate to be applied — gross (0%), standard (20%) or higher (30%) — for payments made under United Kingdom construction contracts. Use our free UK template to record the verification result, the underlying contract details and (where appropriate) signal a Wedoo-style gross-payment-status withdrawal challenge or a CIS300 monthly-return reasonable excuse position under the Construction Industry Scheme operated by HMRC.
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CIS Verification Result and Deduction Rate Confirmation
Construction Industry Scheme — Finance Act 2004 Part 3 Chapter 3 · 18 May 2026
Northway Construction Limited (Company No. 09876543)
24 Albion Wharf, Manchester M3 4PJ
0161 496 0114
cis@northwayconstruction.co.uk
18 May 2026
Bridgewater Joinery Services Limited
11 Old Tannery Road, Leeds LS10 1EJ
CIS VERIFICATION RESULT and DEDUCTION RATE
Verification Ref: V1234567890 | UTR: 3344556677
Dear Sir or Madam,
I write in the capacity of Contractor (issuing verification result to a subcontractor) to confirm the verification result and the deduction rate to be applied to payments under the Construction Industry Scheme to Bridgewater Joinery Services Limited for the works described below. The verification has been carried out in accordance with section 66 of the Finance Act 2004 and the Income Tax (Construction Industry Scheme) Regulations 2005. The HMRC verification reference for this verification is V1234567890. The contract relates to construction operations within the meaning of section 74 of the Finance Act 2004.
I write in the capacity of Contractor (issuing verification result to a subcontractor) to confirm the verification result and the deduction rate to be applied to payments under the Construction Industry Scheme to Bridgewater Joinery Services Limited for the works described below. The verification has been carried out in accordance with section 66 of the Finance Act 2004 and the Income Tax (Construction Industry Scheme) Regulations 2005. The HMRC verification reference for this verification is V1234567890. The contract relates to construction operations within the meaning of section 74 of the Finance Act 2004.
1.
CONTRACTOR IDENTIFICATION
Name: Northway Construction Limited
Companies House number: 09876543
Unique Taxpayer Reference (UTR): 7788991122
CIS reference: NCL/CIS/00112
Correspondence address: 24 Albion Wharf, Manchester M3 4PJ
Telephone: 0161 496 0114
Email: cis@northwayconstruction.co.uk
Companies House number: 09876543
Unique Taxpayer Reference (UTR): 7788991122
CIS reference: NCL/CIS/00112
Correspondence address: 24 Albion Wharf, Manchester M3 4PJ
Telephone: 0161 496 0114
Email: cis@northwayconstruction.co.uk
2.
VERIFICATION SUBJECT
Subcontractor name: Bridgewater Joinery Services Limited
Subcontractor UTR: 3344556677
Subcontractor company number: 11223344
Entity type: limited company — turnover threshold £30,000 per relevant director or £100,000 for the company as a whole (lower of the two)
Statutory framework: Finance Act 2004 Part 3 Chapter 3 sections 57-77 and the Income Tax (Construction Industry Scheme) Regulations 2005 (SI 2005/2045)
Subcontractor UTR: 3344556677
Subcontractor company number: 11223344
Entity type: limited company — turnover threshold £30,000 per relevant director or £100,000 for the company as a whole (lower of the two)
Statutory framework: Finance Act 2004 Part 3 Chapter 3 sections 57-77 and the Income Tax (Construction Industry Scheme) Regulations 2005 (SI 2005/2045)
3.
CIS STATUS AND DEDUCTION RATE
Status confirmed: Gross payment status (0 per cent deduction) — registered under section 60 of the Finance Act 2004 with gross payment status
HMRC verification reference: V1234567890
Date of confirmation: 18 May 2026
The deduction rate confirmed above will be applied to payments under the contract for construction operations falling within the scope of the Construction Industry Scheme. Where the subcontractor's registration status changes (for example, where HMRC withdraws gross payment status under section 66 of the Finance Act 2004 or a successful re-application is approved), the contractor will re-verify and update the deduction rate accordingly, with effect from the date HMRC notifies the change.
HMRC verification reference: V1234567890
Date of confirmation: 18 May 2026
The deduction rate confirmed above will be applied to payments under the contract for construction operations falling within the scope of the Construction Industry Scheme. Where the subcontractor's registration status changes (for example, where HMRC withdraws gross payment status under section 66 of the Finance Act 2004 or a successful re-application is approved), the contractor will re-verify and update the deduction rate accordingly, with effect from the date HMRC notifies the change.
4.
CONTRACT DETAILS
Project address: Phase 2 Refurbishment, 14 Princess Wharf, Leeds LS11 5BA
Start date: 2 June 2026
Expected duration: 14 weeks
Gross contract value: £185,400 plus VAT
Payment terms: 21-day payment terms from the date of certified valuation; monthly applications; retention 5 per cent released on practical completion and 2.5 per cent on end of defects period.
CITB Levy position: CITB levy applicable — the contractor pays the levy and may pass through under the contract
Construction operations: the contract relates to construction operations within the meaning of section 74 of the Finance Act 2004
Start date: 2 June 2026
Expected duration: 14 weeks
Gross contract value: £185,400 plus VAT
Payment terms: 21-day payment terms from the date of certified valuation; monthly applications; retention 5 per cent released on practical completion and 2.5 per cent on end of defects period.
CITB Levy position: CITB levy applicable — the contractor pays the levy and may pass through under the contract
Construction operations: the contract relates to construction operations within the meaning of section 74 of the Finance Act 2004
5.
GROSS PAYMENT STATUS — COMPLIANCE, TURNOVER AND BUSINESS TEST
Gross payment status under section 60 of the Finance Act 2004 and regulation 6 of the Income Tax (Construction Industry Scheme) Regulations 2005 requires that the subcontractor satisfies three statutory tests: a compliance test (returns and payments made by the relevant dates in the qualifying period), a turnover test (net construction turnover of at least £30,000 for a sole trader; for a partnership the lower of £30,000 per partner or £100,000 for the partnership as a whole; for a company the lower of £30,000 per relevant director or £100,000 for the company as a whole), and a business test (the carrying on of a genuine construction business in the United Kingdom). The Upper Tribunal in Bruton v HMRC [2011] UKUT considered the business-test element in depth and confirmed that what is required is not merely the description of a business but the substance of one.
Net construction turnover (last 12 months): £648,000
Compliance history:
Bridgewater Joinery Services Limited has filed all corporation tax returns and CIS300 monthly returns on time for the qualifying 12-month period (April 2025 to March 2026). PAYE / NIC payments have been made by the 22nd of the following month in every period. There are no outstanding HMRC compliance items and no recent compliance failures notified by HMRC.
Business-test narrative (Bruton):
Bridgewater Joinery Services Limited operates from a 2,400 square foot industrial unit at 11 Old Tannery Road, Leeds LS10 1EJ, with a register of CNC machinery, hand tools and storage racking. The company employs 14 staff (including 9 qualified joiners), holds public liability insurance to £10 million, employer's liability to £10 million and is FENSA-registered. The company's customer base includes 9 active commercial customers across the North West. The business-test substance under Bruton v HMRC is plainly made out — premises, plant, qualified employees, customer base, professional memberships and business records are all in place.
Net construction turnover (last 12 months): £648,000
Compliance history:
Bridgewater Joinery Services Limited has filed all corporation tax returns and CIS300 monthly returns on time for the qualifying 12-month period (April 2025 to March 2026). PAYE / NIC payments have been made by the 22nd of the following month in every period. There are no outstanding HMRC compliance items and no recent compliance failures notified by HMRC.
Business-test narrative (Bruton):
Bridgewater Joinery Services Limited operates from a 2,400 square foot industrial unit at 11 Old Tannery Road, Leeds LS10 1EJ, with a register of CNC machinery, hand tools and storage racking. The company employs 14 staff (including 9 qualified joiners), holds public liability insurance to £10 million, employer's liability to £10 million and is FENSA-registered. The company's customer base includes 9 active commercial customers across the North West. The business-test substance under Bruton v HMRC is plainly made out — premises, plant, qualified employees, customer base, professional memberships and business records are all in place.
6.
GROSS PAYMENT STATUS WITHDRAWAL CHALLENGE — WEDOO LTD V HMRC
Where HMRC withdraws gross payment status under section 66 of the Finance Act 2004 the subcontractor has a 30-day window to appeal. The First-tier Tribunal in Wedoo Ltd v HMRC [2023] UKFTT considered a withdrawal predicated on the cessation of the qualifying business and confirmed that HMRC must be able to identify the precise statutory ground relied on, that the subcontractor is entitled to seek interim relief preserving the status pending the appeal, and that the re-application restriction is engaged only where HMRC has made out the statutory ground. The 5-year re-application restriction introduced by the Finance Act 2024 amendment to section 66(3) does not begin to run until the withdrawal is final.
Date of HMRC withdrawal notice: 18 September 2024
Withdrawal grounds analysis:
In September 2024 HMRC issued a section 66 withdrawal notice against Bridgewater Joinery Services Limited on the asserted ground that the compliance test was not satisfied. The withdrawal notice did not identify the specific compliance failure relied on. The company filed an appeal within the 30-day window, sought interim relief preserving gross payment status pending the appeal, and successfully demonstrated to the First-tier Tribunal that all relevant returns had been filed and all payments made within the qualifying period. The withdrawal was overturned and gross payment status was restored.
Re-application position:
Gross payment status was restored on appeal and the company has held continuous gross payment status throughout the period since. The Finance Act 2024 5-year reapplication restriction is not engaged because the withdrawal was overturned on appeal.
Date of HMRC withdrawal notice: 18 September 2024
Withdrawal grounds analysis:
In September 2024 HMRC issued a section 66 withdrawal notice against Bridgewater Joinery Services Limited on the asserted ground that the compliance test was not satisfied. The withdrawal notice did not identify the specific compliance failure relied on. The company filed an appeal within the 30-day window, sought interim relief preserving gross payment status pending the appeal, and successfully demonstrated to the First-tier Tribunal that all relevant returns had been filed and all payments made within the qualifying period. The withdrawal was overturned and gross payment status was restored.
Re-application position:
Gross payment status was restored on appeal and the company has held continuous gross payment status throughout the period since. The Finance Act 2024 5-year reapplication restriction is not engaged because the withdrawal was overturned on appeal.
7.
CIS300 LATE RETURN — REASONABLE EXCUSE (REEVES / COOKE / PERRIN)
A contractor must submit a monthly CIS300 contractor return under regulation 32 of the Income Tax (Construction Industry Scheme) Regulations 2005 by the 19th of the month following the tax month. Late filing attracts a £100 fixed penalty under the Schedule 55 framework, escalating to daily, six-month and twelve-month penalties. The First-tier Tribunal in Reeves v HMRC [2024] UKFTT and earlier in Cooke v HMRC [2017] UKFTT accepted that the reasonable excuse defence applies to CIS300 monthly returns on the Perrin four-stage objective test — particularly where the failure is attributable to system migration, software outage, owner illness, or a discrete administrative breakdown that the contractor remedied promptly. The reasonable excuse and special circumstances powers in the Schedule 55 framework are the routes through which a CIS300 late filing penalty is properly appealed.
CIS300 period to which the failure relates: Tax month ending 5 January 2026 (return due 19 January 2026)
Reasonable excuse facts and remedy:
The CIS300 return for the tax month ending 5 January 2026 was filed on 21 January 2026, two days late. The reason for the delay was an unscheduled outage of the contractor's payroll software during 17-19 January 2026 (the supplier confirmed a database failure across the hosted service). The return was filed at 09:14 on 21 January 2026, immediately after the platform was restored.
Date the reasonable excuse ceased: 20 January 2026.
CIS300 period to which the failure relates: Tax month ending 5 January 2026 (return due 19 January 2026)
Reasonable excuse facts and remedy:
The CIS300 return for the tax month ending 5 January 2026 was filed on 21 January 2026, two days late. The reason for the delay was an unscheduled outage of the contractor's payroll software during 17-19 January 2026 (the supplier confirmed a database failure across the hosted service). The return was filed at 09:14 on 21 January 2026, immediately after the platform was restored.
Date the reasonable excuse ceased: 20 January 2026.
8.
MAKING TAX DIGITAL FOR INCOME TAX — APRIL 2026 INTERACTION
Making Tax Digital for Income Tax Self Assessment (MTD ITSA) is being phased in from April 2026. Sole-trader subcontractors with business or property income above £50,000 fall within MTD ITSA from April 2026, with the threshold dropping to £30,000 from April 2027 and £20,000 in due course. CIS subcontractors within scope are required to keep digital records, submit quarterly updates and finalise the year on a digital end-of-period statement. The contractor's CIS deductions are reflected in the subcontractor's self-employment income within the MTD framework; the CIS300 contractor return continues to apply unchanged. Where the subcontractor falls within MTD ITSA, the CIS reconciliation in the year-end statement is the canonical position.
MTD ITSA threshold band relied on: out of scope of MTD ITSA — limited company, partnership, or sole-trader with income below the threshold
MTD ITSA status of the subcontractor:
Bridgewater Joinery Services Limited is a limited company and accordingly does not fall within Making Tax Digital for Income Tax Self Assessment (which applies to sole-trader and landlord taxpayers from April 2026 with business or property income above £50,000). The company continues to file corporation tax returns under the existing CTSA regime. Where the subcontractor uses freelance sole-trader joiners within the contract, those individuals may themselves fall within MTD ITSA from April 2026 on the £50,000 threshold; the contractor and the subcontractor will continue to operate the CIS300 return as the canonical CIS reconciliation.
MTD ITSA threshold band relied on: out of scope of MTD ITSA — limited company, partnership, or sole-trader with income below the threshold
MTD ITSA status of the subcontractor:
Bridgewater Joinery Services Limited is a limited company and accordingly does not fall within Making Tax Digital for Income Tax Self Assessment (which applies to sole-trader and landlord taxpayers from April 2026 with business or property income above £50,000). The company continues to file corporation tax returns under the existing CTSA regime. Where the subcontractor uses freelance sole-trader joiners within the contract, those individuals may themselves fall within MTD ITSA from April 2026 on the £50,000 threshold; the contractor and the subcontractor will continue to operate the CIS300 return as the canonical CIS reconciliation.
9.
CLOSING
This letter is issued for the purpose of confirming the CIS verification result and the deduction rate to be applied to payments under the contract referenced above. The contractor will hold this verification on file for the duration of the contract. The verification will be refreshed where required by HMRC guidance (typically every two years or where the subcontractor's registration status changes). Please countersign and return the duplicate copy of this letter to confirm acceptance of the verification and the deduction rate.
YOURS FAITHFULLY,
Northway Construction Limited
Contractor — 18 May 2026
Date: ____________________
CONTRACTOR
Northway Construction Limited
Date: ____________________
SUBCONTRACTOR (COUNTERSIGNATURE)
Bridgewater Joinery Services Limited
Date: ____________________
Available as a print-ready PDF or an editable Microsoft Word (.docx) file.
What Is a CIS Verification & Status Confirmation Letter?
A CIS verification and status confirmation letter is a record of the contractor's verification of a subcontractor's registration status with HMRC under section 66 of the Finance Act 2004. Before making the first payment to a subcontractor — and on each occasion where the verification has lapsed — the contractor must verify the subcontractor's status with HMRC. The verification confirms whether the subcontractor is registered for gross payment (no deduction), registered as a standard CIS subcontractor (20% deduction at source) or not registered (30% higher-rate deduction at source).
The Construction Industry Scheme is the United Kingdom's mandatory withholding scheme for payments under construction contracts. It applies to contractors paying subcontractors for construction operations as defined in section 74 of the Finance Act 2004. The primary statute is Finance Act 2004 Part 3 Chapter 3 sections 57 to 77, with operational regulations in the Income Tax (Construction Industry Scheme) Regulations 2005 (SI 2005/2045). Regulation 6 sets the gross payment status compliance test, turnover threshold and business test. Regulations 32-36 govern the monthly CIS300 contractor return. The Finance Act 2009 Schedule 55 framework is applied to CIS300 late returns.
The 2026/27 gross payment thresholds are: sole trader (net construction turnover £30,000+ over the prior 12 months); partnership (£30,000 per partner OR £100,000 for the whole partnership, lower of the two); company (£30,000 per relevant director OR £100,000 for the whole company, lower of the two). The Finance Act 2024 amended Finance Act 2004 section 66(3) to add an immediate-removal ground for gross payment status (no prior notice) and restricted reapplication to 5 years (previously 1 year). The First-tier Tribunal in Wedoo Ltd v HMRC [2023] is the leading recent authority on gross payment status withdrawal and the business test on cessation grounds.
What's Covered in This Template
Our United Kingdom CIS verification and status confirmation letter template builds a structured letter passing between contractor and subcontractor — sender identification, the verification subject, the deduction rate confirmed, the underlying contract details and (in Expert sections) the gross payment status compliance review, Wedoo withdrawal challenge route, CIS300 reasonable excuse position and Making Tax Digital for Income Tax April 2026 interaction.
Contractor or Subcontractor Sender Switch
Auto-adjusts the sender role and signature block depending on whether the letter is being sent by the contractor confirming the verification result or by the subcontractor confirming registration status and supplying the UTR and CIS reference.
Three-Way Deduction Rate Switch
Records the confirmed deduction rate — gross (0% — registered for gross payment status); standard (20% — registered as a CIS subcontractor); higher (30% — not registered or failed verification). Statutory citation adjusts throughout.
British Construction Operations Scope
References the section 74 Finance Act 2004 definition of construction operations — site preparation, demolition, construction, alteration, repair, dismantling — as applied across the United Kingdom by HMRC.
Contractor / Subcontractor Identification
Records the trading structure (sole trader / partnership / limited company / LLP), the UTR, the CIS reference, the National Insurance number (where applicable) and the Companies House number for British corporate parties.
Expert: Gross Payment Status Compliance Review
Re-checks the three statutory tests under SI 2005/2045 regulation 6 — compliance test (CIS300 returns up to date), turnover threshold (£30,000 / £100,000 lower-of-two) and business test (qualifying construction business carried on in the United Kingdom).
Expert: Wedoo Gross-Status Withdrawal Challenge
Engages the First-tier Tribunal in Wedoo Ltd v HMRC [2023] on gross-status withdrawal — the business test on cessation grounds, the immediate-removal ground under FA 2024 amended s.66(3), the 5-year reapplication restriction (previously 1 year) and the re-application route.
Expert: CIS300 Reasonable Excuse (Reeves + Cooke)
Where this letter accompanies a CIS300 late return position, structures the Perrin v HMRC reasonable excuse defence applied to CIS by Reeves v HMRC [2024] UKFTT (monthly returns) and Cooke v HMRC [2017] UKFTT (special circumstances).
Expert: MTD for Income Tax April 2026 Interaction
Signposts the phased rollout of Making Tax Digital for Income Tax from April 2026 — sole-trader subcontractors with business/property income above £50,000 fall within MTD ITSA, with quarterly reporting interacting with the CIS subcontractor income position.
HMRC CIS Postal Address (BX9 1QD)
Where the letter is sent for HMRC information (e.g. notification of gross-status withdrawal challenge), the standard HMRC CIS correspondence address is Construction Industry Scheme, HM Revenue and Customs, BX9 1QD, United Kingdom.
Single Signer — Authorised Representative
The letter is signed by the authorised representative — sole trader, partner, director, company secretary or duly authorised CIS manager — of the British contractor or subcontractor.
CITB Levy Interface
Where relevant, signposts the interface between the CIS payment terms and the Construction Industry Training Board (CITB) Levy and Grants scheme — particularly relevant for larger British construction operations.
How to Produce a CIS Verification Letter
Follow these steps to produce a well-structured CIS verification and status confirmation letter in a format the construction industry and (if engaged) HMRC accept across the United Kingdom.
- 1
Identify the Sender Role
Decide whether this is a contractor letter confirming the verification result to the subcontractor, or a subcontractor letter supplying the UTR and CIS reference for verification. The template adjusts the identification block to match.
- 2
Confirm the Construction Operations Scope
CIS applies to construction operations as defined in section 74 of the Finance Act 2004 — site preparation, demolition, construction, alteration, repair, dismantling, installation of systems forming part of land. The letter records the operations covered by the contract across the United Kingdom.
- 3
Record the Verification Result
The contractor verifies the subcontractor with HMRC and receives a verification reference and a deduction rate — gross (0%), standard (20%) or higher (30%). The letter records the verification reference, the date, and the deduction rate confirmed.
- 4
Identify the Contract Details
Site address, contract date, scope of works, estimated value, payment terms. These are the underlying contract facts the CIS verification attaches to.
- 5
Re-Check Gross Payment Status (Expert)
For gross status: regulation 6 compliance test (returns up to date); turnover threshold (£30,000 / £100,000 lower-of-two); business test (qualifying construction business). The expert section re-checks each test against the subcontractor's current position.
- 6
Engage the Wedoo Withdrawal Challenge (Expert)
Where HMRC has withdrawn gross status, the Wedoo Ltd v HMRC [2023] principles on the business test on cessation grounds and the 5-year reapplication restriction (post FA 2024) apply directly. The expert section structures the re-application or appeal route.
- 7
Address the CIS300 Position (Expert)
Where the letter accompanies a CIS300 late return reasonable excuse position, the Reeves v HMRC [2024] UKFTT and Cooke v HMRC [2017] UKFTT principles apply. The Perrin four-stage objective test structures the defence.
- 8
Sign, Date and Retain
Sign the letter, date it and retain a copy with the underlying CIS records. Both contractor and subcontractor should keep a copy. HMRC may require production on a CIS inspection.
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Legal Considerations — CIS Verification
The Construction Industry Scheme is governed by United Kingdom direct tax statutes and HMRC published guidance. The framework operates the same in England, Wales, Scotland and Northern Ireland.
This template is for general information and does not constitute legal or tax advice. The Chartered Institute of Taxation (CIOT), the Institute of Chartered Accountants in England and Wales (ICAEW), the Association of Chartered Certified Accountants (ACCA) and the Construction Industry Training Board (CITB) advise on complex CIS cases. The First-tier Tribunal (Tax Chamber) has the final word on the substantive gross-status, deduction rate and reasonable excuse arguments.
Reviewed for the United Kingdom
Statutory Framework — Finance Act 2004 + SI 2005/2045
The CIS sits in Part 3 Chapter 3 of the Finance Act 2004 — sections 57 to 77. Section 59 covers registration as contractor; sections 60 to 62 cover registration of subcontractors at gross, standard or higher rate. Section 66 imposes the verification duty. Section 74 defines construction operations. Operational regulations sit in the Income Tax (Construction Industry Scheme) Regulations 2005 (SI 2005/2045) — regulation 6 covers gross payment compliance, regulations 32 to 36 cover the CIS300 monthly contractor return. Finance Act 2009 Schedule 55 governs late CIS300 returns.
Gross Payment Status — Three Statutory Tests
Gross payment status requires the subcontractor to pass three statutory tests under SI 2005/2045 regulation 6: (1) compliance test — CIS300 returns and self-assessment / corporation tax returns up to date; (2) turnover threshold — net construction turnover of £30,000+ for a sole trader, £100,000 for a partnership or company (lower-of-two test); (3) business test — qualifying construction business carried on in the United Kingdom. Bruton v HMRC [2011] UKUT is the leading authority on the business test.
FA 2024 Amendment — Immediate Removal + 5-Year Reapplication
Finance Act 2024 amended Finance Act 2004 section 66(3) to add an immediate-removal ground for gross payment status (no prior notice required). It also restricted reapplication to 5 years (previously 1 year). The amendment significantly toughens the gross-status regime and engages the Wedoo Ltd v HMRC [2023] principles on the business test on cessation grounds.
Wedoo + Reeves + Cooke — Recent Caselaw
Wedoo Ltd v HMRC [2023] UKFTT is the leading recent authority on gross payment status withdrawal and the business test on cessation grounds. Reeves v HMRC [2024] UKFTT applies Perrin v HMRC to CIS300 late filing reasonable excuse for monthly return failures. Cooke v HMRC [2017] UKFTT engages the special circumstances power for CIS300 late filing. Bruton v HMRC [2011] UKUT addresses the qualifying business condition under the business test.
MTD for Income Tax — April 2026 Phased Rollout
Making Tax Digital for Income Tax (MTD ITSA) begins phased rollout from April 2026 for sole traders and landlords with business / property income above £50,000. Sole-trader subcontractors within scope must keep digital records and submit quarterly updates to HMRC. The CIS subcontractor self-employment income position interacts with MTD reporting — particular care is needed in the first year of MTD scope.
CITB Levy Interface
The Construction Industry Training Board (CITB) operates a Levy and Grants scheme funded by employers in the British construction industry. The Levy interacts with CIS payment terms — Levy is calculated on PAYE labour and on net CIS sub-contractor payments. Larger construction operations may need to factor the CITB Levy position into the CIS verification record.
Frequently Asked Questions
Build Your CIS Verification Letter
Produce a clear, statute-cited letter contractor and subcontractor can rely on. Whether the verification confirms gross status, standard 20% or higher 30%, the template records the verification reference, the contract details, the regulation 6 compliance review, the Wedoo gross-status-withdrawal challenge route, the Reeves CIS300 reasonable excuse position and the Making Tax Digital for Income Tax April 2026 interaction across the United Kingdom.
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