Construction Industry Scheme: general enquiries


Sign in to the Construction Industry Scheme (CIS) online service


Call HMRC if you have a general query about the Construction Industry Scheme.

Before you call

This helpline may ask you some security questions. Make sure your personal details and address are up to date in your personal tax account or you could fail telephone security. If you do not already have a personal tax account, you can set one up.

0300 200 3210

Outside UK:
+44 161 930 8706

Opening times:

Our phone line opening hours are:

Monday to Friday: 8am to 6pm

Closed on weekends and bank holidays.

You can also find out information in your business tax account using HMRC online services.

Registering if you’re a contractor

If you’re a contractor you’ll need your Unique Taxpayer Reference (UTR), accounts office reference or PAYE reference.

If you do not have a UTR you can register for Self Assessment to get one.

Registering if you’re a subcontractor

If you’re a subcontractor you’ll need your UTR or National Insurance number.

Registering if you’re a company secretary

If you’re a company secretary you can register a company as a subcontractor under the Construction Industry Scheme using form CIS305.

Find out about call charges


Write to HMRC for general enquiries about the Construction Industry Scheme, or to appeal against a Construction Industry Scheme penalty.

You do not need to include a street name, city name or PO box when writing to this address.

Couriers should use a different address.

PT Operations North East England
HM Revenue and Customs
United Kingdom