How do I verify a CIS subcontractor?

How do I verify a CIS subcontractor? You verify a new subcontractor with HMRC before you first pay them, using the free HMRC CIS online service or commercial CIS software. In 2026-27 you can skip it if they appeared on your CIS returns since 6 April 2024. GOV.UK lists two ways: the free HMRC CIS online service and commercial CIS software. HMRC's own manual says all verifications had to be done online from 6 April 2017. No, if you included them on one of your CIS returns in the current tax year or the 2 before it. In 2026-27 that means any return since 6 April 2024. You then pay them the same way as last time, unless HMRC tells you otherwise. HMRC tells you to deduct at the higher rate of 30%. You get a verification reference with a letter on the end, which must go on your monthly return and on the subcontractor's payment and deduction statement. Read the full answer, with every source, at rightotax.co.uk.