CIS match/verify returns an unmatched status against subcontractor

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.
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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.
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If the record is a standard sub-contractor,. please ensure that the details in the CIS screen on the contractor are correct.
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If the record is linked to a CIS partnership record, check that the UTR entered into the partnership record is correct.
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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.