VAT Construction Reverse Charge

I have provided scaffolding erection, hire and dismantling on a subcontract basis to a local builder adding an extension to a local residential property owned by the individual third party occupier. I am VAT and CIS registered as a subcontractor and contractor. The builder provided his VAT number which I checked at www.gov.uk/check-uk-vat-number and confirmed that he was CIS registered. I have treated my sales invoice VAT as construction reverse charge i.e. no VAT charged. I do not have gross payment status for CIS but the builder has not witheld any CIS tax from their payment to me. My questions are: 1) Do I need to be checking the CIS registration of contractors that I subcontract to before applying reverse charge to and, if so, how? I verify my subcontractors with HMRC online. Should this same system be used to check contractors CIS status? 2) If a contractor has not witheld any CIS when they should have and when they have assured me that they are both VAT and CIS registered so reverse charge VAT applies, what should I do? i) Do I need to re-issue my sales invoice with VAT at 20%. ii) If not, is email confirmation of a contractors VAT number and CIS status sufficient evidence to reverse charge?

Hi Tarek220371,
If you are a VAT registered subcontractor and providing scaffolding erection, hire and dismantling to a CIS registered contractor then this work is covered by the CIS scheme and so covered by the reverse charge for VAT purposes.
Please see the guidance below:
Scaffolding..
Please also see the flowchart below :
Flowcharts
There is no requirement to verify the CIS number in order for the supply to be treated under a reverse charge procedure.
However I would contact the contractor to confirm why they have not deducted CIS from their payment to you.
If you need to speak with our CIS Helpline please see the link below:
Construction Industry Scheme: general enquiries
Thank you.