Construction Industry Scheme: individual registration for payment under deduction (CIS301)
- HM Revenue & Customs
- Part of:
- Construction Industry Scheme forms and publications and Construction Industry Scheme (CIS)
- First published:
- 1 June 2014
Use form CIS301 if you’re a sole trader to register as a Construction Industry Scheme (CIS) subcontractor for payment under deduction.
Ref: CIS301 PDF, 52.2KB, 4 pages
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Use form CIS301 if you’re a sole trader to register as a CIS subcontractor for payment under deduction.
You can also register as a subcontractor online.
If you’re acting on someone else’s behalf you must use the form CIS301. Only the individual can register as a subcontractor online.
Related forms and guidance
CIS340: guide for contractors and sub-contractors
Guidance on the duties of both contractors and sub-contractors within the CIS.
CIS302: individual registration for gross payment
Use form CIS302 if you’re a sole trader to register as a CIS subcontractor with gross payment status.
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: 1 June 2014