The match and verify process runs in two steps: first the subcontractor is verified, then the UTR is matched to establish the correct tax status. An unmatched status from HMRC means there may be an issue with the details in the subcontractor record. Check the following: - For a standard subcontractor: confirm the details in the CIS screen on the contractor record are correct. - For a subcontractor linked to a CIS partnership record: check that the UTR entered in the partnership record is correct. If everything appears correct, raise the issue with HMRC. An unmatched status means HMRC cannot find a match between the contractor and the UTR number.
