CIS Monthly Return - Unmatched Subcontractor

How do you get a verification no for a subcontractor who has not registered for CIS? I have verified them several times now and receive a verification no with higher rate status each time. However it does not seem to retain this information, as when I submit my monthly return, the verification no column is blank, resulting in a generic notification from HMRC as above. I seem to be stuck in a loop of verifying the same subcontractor over & over again, what am I doing wrong?

Hi,

It is only possible to obtain a verification number if the subcontractor is registered. Registered verified subcontractors are subject to a 20% deduction – whereas unregistered subcontractors are subject to a 30% deduction. There is no possibility of verifying an unregistered subcontractor – and this is why you are having the problems you are having. Until the subcontractor is registered, your only option is to submit the CIS300 with the correct deduction (30%).

Thank you.