Construction Industry Scheme: general enquiries


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

0300 200 3210

0300 200 3219

Outside UK:
+44 161 930 8706

Opening times:

Monday to Friday: 8am to 8pm
Saturday : 8am to 4pm

Closed Sundays, Christmas Day, Boxing Day and New Year’s Day.

If you are phoning to register as a subcontractor you’ll need your Unique Taxpayer Reference (UTR) when you call. If you don’t have a UTR register for Self Assessment to get one.

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 HM Revenue and Customs for general enquiries about the Construction Industry Scheme or to appeal against a Construction Industry Scheme penalty.

You don’t need to include a street name, city name or PO box when writing to this address.

National Insurance Contributions and Employers Office
HM Revenue and Customs
United Kingdom