CIS

Does a CIS subcontractor need verifying?

Says whether a contractor must verify a subcontractor with HMRC before paying them (SI 2005/2045 reg 6): not needed if the subcontractor was on one of this contractor's CIS returns, or was verified by this contractor, in the tax year of the payment or the two before. Takes the payment date, the tax years the subcontractor was on a return and the last verification date, all supplied by the caller. Does not contact HMRC or verify anyone, and does not cover group companies or business transfers.

get/api/v1/needs-verification

Request

  • Base URL: https://0sand1s.co.uk
  • URL: https://0sand1s.co.uk/api/v1/needs-verification
  • Auth: none declared

Query parameters

payment_datestring required

The date of the payment about to be made, YYYY-MM-DD

included_on_return_in_tax_yearsinteger[]

Tax years (by the year each starts in) in which this contractor included the subcontractor on a CIS return. An array, or comma-separated like "2025,2026"

last_verified_onstring

The date this contractor last verified the subcontractor with HMRC, if ever, YYYY-MM-DD

Response

The answer

toolstring required
resultobject required

The answer. Amounts are { pence, pounds } objects; dates are YYYY-MM-DD.

summarystring required

The answer in one line

see_alsostring uri required

The page on 0sand1s.co.uk that does the same sum or explains the rule

Changes

No recorded changes to this operation across all 1 revision of this API.