Register a partnership as a subcontractor with payment under deduction by post
Use postal form CIS304 to register as a Construction Industry Scheme (CIS) subcontractor with payment under deduction.
Before you start
The quickest way to register as a CIS subcontractor is online. You may also be able to apply for gross payment status if you do not want deductions to be made in advance by contractors.
Register a partnership
You can find information on completing the CIS304 postal form in the .
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Get all of your information together before you start. You will fill this form in online and you cannot save your progress.
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Fill in .
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Print and post it to HMRC (the address is at the end of the form).
This file may not be suitable if you use assistive technology (such as a screen reader). If you need a more accessible format, email [email protected] and tell us what format you need. It will help if you tell us what assistive technology you use. Read the accessibility statement for HMRC forms.
Updates to this page
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A new version of the partnership registration guidance notes has been added.
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Added translation
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First published.