Subcontractor Type

It is recommended that you have the following information.

Individual

You will need:

• Unique Taxpayer Reference (UTR)
• National Insurance Number

Company

You will need:

• Company Unique Taxpayer Reference (UTR)
• Company Registration Number (CRN)

Partnership

You will need:

• Partnership Unique Taxpayer Reference (UTR)
• Partnership Trading Name

If the partner is an Individual you will need:

• Partner's Unique Taxpayer Reference (UTR) or
• Partners National Insurance Number

Or, if the partner is a Company you will need:

• Company Unique Taxpayer Reference (UTR), or:
• Company Registration Number (CRN)

Or, if the Partner is a Trust or Unincorporated Body you will need:

• Unique Taxpayer Reference (UTR) of Trust or Unincorporated Body

Or, if the Partner is a Partnership, (for example, Partnership 'A' could be a Partnership within Partnership 'B'), you will need the information detailed below relating to Partnership A's Self Assessment Nominated Partner. You will need one of the following:

• National Insurance Number
• Company Registration Number (CRN)
• Unique Taxpayer Reference (UTR)

Trust

• Trust Unique Taxpayer Reference