What you must do as a Construction Industry Scheme (CIS) subcontractor
How to register
To register for the Construction Industry Scheme (CIS) you鈥檒l need:
- your legal business name - you can also give a trading name if it鈥檚 different to your business name
- the Unique Taxpayer Reference (UTR) for your business
- your VAT registration number (if you鈥檙e VAT registered)聽
- the date you started trading
Depending on your circumstances, you may also need to provide your:
- National Insurance number
- Company Registration Number
- Registering partner鈥檚 details 鈥� including UTR and National Insurance number
- Joint Venture Agreement
If you鈥檙e a subcontractor and a CIS contractor (you pay subcontractors to do construction work), you鈥檒l need to register for CIS as both.
You could be fined if you provide false information and so could anyone who helps you to make a false registration.
Register online
The quickest way to register is online. This will register you for 鈥榥et payment status鈥� (also known as 鈥榩ayment under deduction鈥�).
To use the online service, you need a:
- UTR
- Government Gateway user ID and password
If you do not have a UTR, register as a new business for Self Assessment and choose 鈥榳orking as a subcontractor鈥� when prompted. You鈥檒l be registered for Self Assessment and CIS at the same time.
If you do not have a Government Gateway user ID, you can create one when you use the service.
If you鈥檙e an agent, use the Government Gateway user ID you use to sign in to your agent services account.
If you鈥檝e registered as a new business for Self Assessment, you can check when to expect a reply from HMRC.
Register by post
If you cannot register online, you can send a postal form.
Fill in the form below that applies to you:
- register if you鈥檙e a sole trader
- register if you鈥檙e in a partnership
- register if you鈥檙e a limited company
If you鈥檙e based abroad
You should still register for CIS if you are a subcontractor based abroad but do construction work in the UK.