Business tax – form

Construction Industry Scheme: individual registration for gross payment (CIS302)

Use form CIS302 if you’re a sole trader to register as a Construction Industry Scheme (CIS) subcontractor with gross payment status.

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Detail

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

You can also register as a subcontractor online. You can apply for gross payment status at the same time.

If you’re acting on someone else’s behalf you must use the form CIS302. Only the individual can register as a subcontractor online.

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CIS340: guide for contractors and sub-contractors
Guidance on the duties of both contractors and sub-contractors within the CIS.

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.

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

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