What does unmatched mean when a contractor verifies me under CIS?

What does unmatched mean when a contractor verifies me under CIS? Unmatched means HMRC could not link the details your contractor gave to a CIS registration. In 2026-27 that means 30% is taken, not 20% or nothing, until you are registered and your name, UTR and National Insurance number match. No. HMRC's manual says the most likely reasons are that the subcontractor has not finished registering for CIS, or the contractor's details were incomplete or misquoted. It is a failed lookup, and it is usually fixed with the right details. Look at the verification number on your payment and deduction statement. A contractor only has to show it when 30% was taken, and an unmatched number has one or two letters on the end, such as V0004528765/A. Yes, the rate comes from HMRC. The contractor can verify you again with corrected details, or HMRC can match your record and write to the contractor confirming the rate to use from then on. Read the full answer, with every source, at rightotax.co.uk.