I submit monthly RTI returns for a director using moneysoft payroll. His company is about to starting using subbies which will fall within CIS. Does the company need to register with HMRC as a contractor? or as there is already a PAYE scheme ref, can he just call HMRC to verify the subbies and I can start submitting monthly cis returns?
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You still need to register
as a contractor. You will give the existing PAYE scheme reference to HRMC as part of the registration process
If you try verifying subbies before registration, you will get nowhere