Business tax – form

Construction Industry Scheme: individual registration for payment under deduction (CIS301)

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

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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.

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.