Construction Industry Scheme: individual registration for gross payment (CIS302)
- HM Revenue & Customs
- Part of:
- Construction Industry Scheme forms and publications and Construction Industry Scheme (CIS)
- 27 August 2009
- Last updated:
- 9 February 2016, see all updates
Use form CIS302 if you’re a sole trader to register as a Construction Industry Scheme (CIS) subcontractor with gross payment status.
Ref: CIS302 https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/PersonalTax_iForms/1.0/CIS302&template=CIS302.xdp
Ref: CIS302 Notes PDF, 72.6KB, 5 pages
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.
Before you start
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You’ll need to fill in the form fully before you can print it. You can’t save a partly completed form so we suggest you gather all your information together before you begin to fill it in.
Related forms and guidance
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.
Published: 27 August 2009
Updated: 9 February 2016
- Copy of the CIS302 Notes now available in Welsh
- Welsh translation and welsh iform CIS302 has been added to this page.
- Individual registration for gross payment (CIS302 Notes) added.
- First published.