Construction Industry Scheme: general enquiries


Sign in to CIS online


Speak to an adviser online about Construction Industry Scheme (CIS) problems.


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

0300 200 3210

Outside UK:
+44 161 930 8706

Opening times:

Our phone line opening hours have temporarily changed to:

Monday to Friday: 8am to 4pm
Closed weekends and bank holidays.

This is due to having fewer advisers available to answer calls because of the measures put in place to stop the spread of coronavirus (COVID-19).

If your call is not urgent, please use webchat to contact us.

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