From April 2022, a limited company that wishes to submit CIS deductions suffered to HMRC via their EPS must now include their Corporation Tax UTR on their submission.

This 10 digit reference can be entered in BrightPay under Employer > Registration Details > Corporation Tax reference.

Failure to include the Corporation Tax UTR on the EPS will result in error 7953 being returned from HMRC.

Please note: HMRC guidance states that non-limited companies should claim CIS deductions on their Self Assessment/Partnership returns.