CIS - Adding a new Subcontractor - waiting for UTR

[landlord1234]

Hi,

I have operated the CIS scheme for a while and have used a number of existing subcontractors , so I am familiar with the system.

However, I'm looking to engage a new subcontractor , who has just registered online to be self employed, and has not yet received a UTR.

He informs me that the HMRC have emailed him to say he will receive some kind of password for him to access an online service in seven days.

Will this give him his UTR , or is there another way for him to get it ?

I understand he can do self employed work as soon as he registered online , but what about under CIS ?

or can i add him as subcontractor, and say I am awaiting UTR ?

Incredibly frustrating , wanting to do engage him , and wanting to do the right thing.

Any ideas on how to expedite the situation.

Thanks

[SteLacca]

Bear in mind that without a UTR you won't be able to verify him, so any payment until you can will be charged to 30%. However, there is no harm in engaging him pending receipt of the UTR (I assume the login he is waiting for is his Government Gateway login. He should also receive a separate letter with his UTR).

[landlord1234]

Thanks, yes it is the government gateway login he is waiting for.

I guess any invoice / payment will be a few weeks away, and after he has UTR.

As i understand it I have to add him as a subcontractor before he does the job, not before he is paid.

Can I add him , i.e. does the system allow me to add him before he has the UTR, even if it means witholding 30% on payments until he gets his UTR ?

He and I would both like to start the work asap.