To claim CIS suffered the business must be a limited company operating within the construction industry. If the company isn’t a limited company deductions can’t be made via filing an EPS, but rather reported on a Self Assessment Tax Return.
From 1st April 2022 HMRC now require the Corporation Tax Unique Taxpayer Reference (CT UTR) or COTAX to be included in the EPS. If neither of these references are provided the EPS submission will fail, and the client will not be able to claim the CIS suffered.
If the company can’t locate their CT UTR, this can request this via HMRC online, following this link.