Every subcontractor verified with HMRC before each run. Deduction rates applied correctly. Supply chain evidence built automatically. JSL protection baked in. All three weapons in one engine.
The Construction Industry Scheme puts the verification obligation on the contractor. If you apply the wrong deduction rate — 20% when it should be 0%, or 20% when it should be 30% — the liability for the difference falls on you, not the subcontractor.
Most contractors manage verification manually or carry it over from the last run. bookd. verifies every subcontractor live with HMRC before each run. The correct rate is applied. The verification and deduction are locked in the audit pack.
| Registration status | Rate applied | Verified by bookd. |
|---|---|---|
| Gross payment status | 0% | Live check |
| Registered — standard | 20% | Live check |
| Unregistered / unverified | 30% | Live check |
CIS verification is table stakes. Construction contractors also face JSL supply chain liability and FWA holiday pay compliance for any directly employed workers. bookd. covers all three.
Every run produces a SHA-256 locked evidence pack. CIS verification, deductions, PAYE, holiday pay — all sealed. The record is built before anyone asks for it.
Contractors in longer chains can inherit liability when subbies fail to pay tax. bookd.'s audit trail evidences your position — every payment, every decision, to the penny, timestamped and locked.
For directly employed construction workers on variable hours — plant operators, labourers, seasonal hires — the 52-week rolling average applies. bookd. calculates it correctly and documents the method per worker.
Free 20-minute call. Mark will check your CIS verification process, your supply chain exposure, and whether your current payroll produces the evidence you'd need if HMRC came calling.