Register for payment under deduction

If you’re a sole trader, use Construction Industry Scheme (CIS) form CIS301, to register as a subcontractor for payment under deduction.


Individual registration for payment under deduction

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Use form CIS301 if you’re a sole trader to register as a Construction Industry Scheme (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 form CIS301. Only the individual can register as a subcontractor online.

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

Use these CIS forms to register:

Published 1 June 2014