Form

Register for gross payment

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

Documents

Individual registration for gross payment

Individual registration for gross payment (notes)

Details

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 to register for gross payment. 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.

Use HM Revenue and Customs guidance explaining the duties of both contractors and sub-contractors (CIS340) within the Construction Industry Scheme (CIS).

Use these CIS forms to register:

Published 27 August 2009
Last updated 9 February 2016 + show all updates
  1. Copy of the CIS302 Notes now available in Welsh
  2. Welsh translation and welsh iform CIS302 has been added to this page.
  3. Individual registration for gross payment (CIS302 Notes) added.
  4. First published.