CITB Verification

What we do

CITB carries out reviews to make sure Levy Returns are correctly submitted and grant applications meet Grants Scheme rules.

This page explains:

  • Why verification happens

  • How it works

  • What evidence we may request

  • Why we need this

Why verification happens

Under the Industrial Training Act 1982, CITB has a legal responsibility to raise a Levy on construction employers and use those funds to benefit the industry through training.

To meet this responsibility, CITB verifies Levy Returns and grants.

CITB verifies grants to:

  • Make sure the application and payment of grants follow CITB Grants Scheme rules.

  • Confirm that training has taken place and that employers meet eligibility requirements.

  •  Make sure industry funds are being used properly by checking grants support eligible, construction-related training.

CITB verifies Levy Returns to:

  • Confirm that Levy Returns are accurate and complete.

  • Collect any missing Levy Returns to stop the issue of estimated assessments, as these may be higher than the real amount.

How we select employers for verification

An employer may be selected for verification for one or more of the following reasons:

  • A large increase or decrease in figures declared on the Levy Return compared with previous years

  • An unusually high level of grant compared to the number of employees reported

  • The employer has not been verified before

  • Patterns in Levy Returns or grants that match CITB’s internal risk indicators

  • Regular checks to review all employers over time, for fairness and consistency.

Being selected for verification does not always mean that there is a problem with an employer’s Levy Return or grants. These are routine checks to protect industry funds and make sure the Levy and Grants Scheme runs correctly.

What to expect during a verification

The CITB Levy and Grant Verification Team reviews employer-provided records. Reviews are carried out remotely or face-to-face.

Employers selected for verification are asked for details related to their specific case.

CITB will explain:

  • The Levy Return year(s) under review

  • What grants are being checked

  • Guidance on what CITB needs for each grant or Levy Return

The Verification Team also helps employers, especially newly registered businesses, to understand what they need to do to receive grants and complete their Levy Returns correctly.

What evidence we require

CITB need to confirm that employers meet the Grants Scheme Policy when receiving grants. They should have:

  • Identified the need for training – made sure the planned training met the employee’s skills requirements

  • Organised the training – confirms the employer arranged the training

  • Accepted the cost of training – proves the employer committed to funding the training, in line with the Grants Scheme rules.

Employers will be asked to provide some/all the following:

  • Employment records (including P45s, P60s, CIS300, length of service reports) to show the learner was employed for the duration of the training. Timesheets may be requested where learners are employed through subcontractors or agencies.

  • Evidence that the employer identified the need for training, organised it, accepted the cost, and paid for it (e.g., training matrices, role profiles, booking confirmations, invoices, receipts, apprenticeship agreements).

  • Evidence that training took or is taking place (e.g., attendance records, off-the-job training records, certificates of achievement).

Extra evidence may be requested outside of the examples listed above. Each grant type has specific rules. Employers should check the grant rules before applying. You can do this here.

Employers may be asked for:

  • Payroll records (FPS, P60s, P45s, P11s)

  •  HMRC Contractor Monthly Returns (CIS300) for subcontractors

  • Extra documents may be needed if your payroll records come from systems we don’t recognise or if the files can be edited.

Employer verification responsibilities

Grants Scheme Policy states employers must keep and maintain full and accurate records of grant applications for a minimum of three years from the end of the tax year to which they relate.

If a grant verification is not completed, it could result in a demand for the immediate recovery of grant payments. In addition, any future grant payments may be withheld or cancelled.

Related documents:

Employers must let CITB, its representatives, and auditors see payroll and subcontractor records if needed under Section 6 of the Industrial Training Act 1982.

If a Levy verification isn’t completed, it could result in fines, rejected Levy Returns, and estimated assessments.

Frequently Asked Questions

What if I don’t have all the information requested?

Verification aims to support employers. If you need more time, the Verification Team can discuss options to help find the required evidence.

Do I need to be present for a verification visit?

CITB may carry out reviews remotely or face-to-face. Employers can authorise an accountant or agent to act on their behalf, but CITB may still contact the business directly if needed.

Will my personal data be secure?

All information is handled securely in line with the Industrial Training Act 1982 and CITB’s Privacy Policy. Data is only used for verification purposes.

What happens if I do not take part in the verification?

Refusal to take part may lead to:

  • The issue of estimated Levy assessments

  • Rejection of Levy Returns

  • Repayment or withholding of grants