Business tax – form

Construction Industry Scheme: company registration (CIS305)

Use form CIS305 if you’re a company secretary to register your company as a Construction Industry Scheme (CIS) subcontractor, or apply for gross payment status.

Documents

Company registration (CIS305)

Company registration guidance notes (CIS305 notes)

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Cynllun y Diwydiant Adeiladu – Nodiadau arweiniad ar gyfer cofrestru cwmni

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If you use assistive technology (eg a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Detail

Use form CIS305 if you’re a company secretary to register your company as a CIS subcontractor, or apply for gross payment status.

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

CIS301: individual registration for payment under deduction
Use form CIS301 if you’re a sole trader to register as a CIS subcontractor for payment under deduction.

CIS302: individual registration for gross payment
Use form CIS302 if you’re a sole trader to register as a CIS subcontractor with gross payment status.

CIS304: partnership registration
Use form CIS304 to register your partnership as a CIS subcontractor, or apply for gross payment status.