Form

Register as a sole trader subcontractor, or apply for gross payment status, or both

If you’re a sole trader, use Construction Industry Scheme (CIS) form CIS302, to register as a CIS subcontractor and gross payment status at the same time.

From:
HM Revenue & Customs
Published
27 August 2009
Last updated
18 April 2024 — See all updates

Documents

Register online

https://www.tax.service.gov.uk/submissions/new-form/register-your-self-employed-business-as-subcontractor-apply-for-gross-payment-status

Register by post

https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/PersonalTax_iForms/1.0/CIS302&template=CIS302.xdp

Individual registration for gross payment (notes)

Ref: CIS302 notes

PDF, 134 KB, 5 pages

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Details

Apply online

This is the quickest and easier way to tell us.

You can register as a subcontractor with payment under deduction or gross payment status online.

To use the online service, you need a Government Gateway user ID and password. If you do not have a user ID, you can create one when you use the service.

If you are an agent, you will need to use the Government Gateway user ID you use to sign in to your agent services account.

Apply by post

Before you start

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Where to send the form


PT Operations North East England
HM Revenue and Customs
BX9 1BX

Use these CIS forms to register:

Published 27 August 2009
Last updated 18 April 2024 + show all updates

  1. The English version of individual registration for gross payment (CIS302 Notes) has been updated.

  2. The CIS302 online version has been updated to allow self-employed businesses register as a subcontractor and apply for gross payment status.

  3. Copy of the CIS302 Notes now available in Welsh

  4. Welsh translation and welsh iform CIS302 has been added to this page.

  5. Individual registration for gross payment (CIS302 Notes) added.

  6. First published.

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