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

Opening times over Christmas and New Year

The following dates over Christmas and New Year have different opening times:

  • Monday 24 December: 8am to 4pm
  • Tuesday 25 December: closed
  • Wednesday 26 December: closed
  • Monday 31 December: 8am to 4pm
  • Tuesday 1 January: closed

If you’re phoning to register as a subcontractor, you’ll need your Unique Taxpayer Reference (UTR) or National Insurance number when you call.

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

If you’re a contractor, you’ll need to know either your UTR, accounts office reference or PAYE reference.

If you don’t have a UTR you can register for Self Assessment to get one.

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.

PT Operations North East England
HM Revenue and Customs
United Kingdom