It is important to ensure a CIS workers UTR number is registered before registering with Chronos and receiving payment for work completed. This ensures the workers UTR number is verified at the correct rate, which is 20% or 0% if gross status applies. If the UTR number is not verified, a 30% CIS deduction will apply. HMRC now require you to do this online and not via the telephone.
To register a UTR number, please visit https://www.gov.uk/what-you-must-do-as-a-cissubcontractor/how-to-register.
