Register for payment under deduction as a sole trader

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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Apply online

This is the quickest and easier way to tell us.

You can also register as a subcontractor 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

Email HMRC to ask for this form in Welsh (Cymraeg).

Use these CIS forms to register:

Published 1 June 2014
Last updated 6 April 2024 + show all updates
  1. A link to the register for payment under deduction online has been added the guidance.

  2. First published.