CISR42090 - Register and maintain subcontractor: the registration process: unincorporated body applications
An Unincorporated Body can register for CIS with payment under deduction
- by completing and submitting a form online via GOV.UK see How to register
- by completing a paper application form CIS305 (Company registration (payment under deduction and gross))
An Unincorporated Body can register for CIS with gross payment status
- by completing and submitting a form online via GOV.UK see How to get gross payment status
- by completing a paper application form CIS305 (Company registration (payment under deduction and gross))
CIS registration for Subcontractors is only required once unless there is a change to the business structure e.g sole trader is incorporated.
Two things are needed before registration can proceed
- there must be a live Corporation Tax (COTAX) record for the Unincorporated Body
- there must be a live Self-Assessment (SA) record for the member of the Unincorporated Body applying.
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)