RTI Requirement from April 2022 - CIS Deductions Suffered

From April 2022, a limited company that wishes to submit CIS deductions suffered to HMRC via their Employer Payment Summary must now include their Corporation Tax UTR on their submission.

This 10-digit reference can be entered in BrightPay under > Employer > Registration Details > Corporation Tax reference.

Failure to include the Corporation Tax UTR on the EPS will result in error 7953 being returned from HMRC.

Please note: HMRC guidance states that non-limited companies should claim CIS deductions on their Self Assessment/Partnership returns.