The match/verify process is a two step process. First the sub contractor is verified, and then the UTR is matched to establish the correct tax status for the supplier.
If the HRMC process returns an unmatched status, this indicates that there may be an issue with the details entered into the sub-contractor record.
If the record is a standard sub-contractor,. please ensure that the details in the CIS screen on the contractor are correct.
If the record is linked to a CIS partnership record, check that the UTR entered into the partnership record is correct.
If you have checked all of these, and they appear to be correct, you will need to raise this with the HMRC - as the status of unmatched indicates that the HRMC cannot find a match between the contractor and the UTR number.
