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.


Register online

Register by post

Individual registration for gross payment (notes)

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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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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.

Where to send the form

PT Operations North East England
HM Revenue and Customs

Use these CIS forms to register:

Published 27 August 2009
Last updated 3 June 2024 + show all updates
  1. The Welsh version of individual registration for gross payment (CIS302 Notes) has been updated.

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

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

  4. Copy of the CIS302 Notes now available in Welsh

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

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

  7. First published.