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HMRC stopped providing tax agents with payment details of subcontractor clients as a matter of course in 2008.
Working Together 44 states the department will provide the information to subcontractors or their representatives ‘where it can be shown that they have a genuine need and they’ve made every effort to get the missing information’.
The Revenue says, ‘Where the subcontractor or agent has approached the contractor(s) concerned for confirmation of payment and deduction details but has been unsuccessful, a request to HMRC should be made in writing.’
Requests relating to individual or partnership subcontractors should be made to HMRC CIS Centre, Carnbane Way, Newry BT35 6QG.
For company subcontractors, write to HMRC CT CIS Centre, Cherry Court, 36 Ferensway, Hull HU2 8AQ.
Letters should include:
- Full details of the contractors involved (names, references, address).
- The dates of the month(s) or payments for which details are missing.
- An explanation of why the information is needed and what has been done so far to obtain the data.
Just obtained such information from Newry office, however their letter states that they "will not be able to provide this information in the future". No explanation given.