Business tax – form

Construction Industry Scheme: company registration (CIS305)

Use form CIS305 to register a company as a subcontractor under the Construction Industry Scheme (CIS) if you are the company secretary.

Documents

Company registration (CIS305)

Company registration guidance notes (CIS305 notes)

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Detail

Use form CIS305 to register a company as a subcontractor under the CIS if you are the company secretary.

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CIS132: record of amounts set off
Use form CIS132 if your company is paid under deduction in the Construction Industry Scheme to record how you’ve set off the deductions.

CIS301: subcontractor registration for payment under deduction
Use form CIS301 if you’re an individual to register as a subcontractor for payment under deduction in the Construction Industry Scheme.

CIS302: individual registration for gross payment
Use form CIS302 to register as a subcontractor to receive gross payment under the Construction Industry Scheme.

CIS304: partnership registration
Use form CIS304 if you’re a partnership and want to register as a subcontractor in the Construction Industry Scheme.