HM Revenue & Customs

How do I deal with a verification result which states 'Not found' as the verification status for a subcontractor?

When a subcontractor status is showing as 'Not found', you'll need to follow the steps below to make sure that you get a clear verification result and deduct tax at the correct rate. You must not make your own decision on how the subcontractor should be taxed.

Step 1

On the 'Verification - Results' page select the 'Next' button to go to the 'Verification - Unmatched Subcontractors' screen

Step 2

On the 'Verification - Unmatched Subcontractors' screen select one of these options:

Please note that you must select an option.