On the EPS, there has been added an extra field for CIS deductions which has been introduced by HMRC. In order to make claims for CIS deductions, the COTAX reference number or CT UTR (Corporation Tax Unique Taxpayer Reference) must be entered by the companies. Otherwise, EPS submissions would be rejected by HMRC.

If the company fails to validate the new CT UTR but needs to report anything else, the claim for CIS deductions should be removed and EPS should be submitted once again.

If the company has misplaced its CT UTR, a request for the CT UTR can be made online and it would be delivered to the registered address of the company by HMRC.

A CIS deduction on the EPS cannot be claimed by construction businesses as they are considered limited companies. In that case, deductions should be reported and claimed on the taxpayer’s self-assessment tax return.