Form

Register as a CIS partnership and apply for gross payment status

Use Construction Industry Scheme (CIS) form CIS304 to register your partnership as a subcontractor and apply for gross payment status at the same time.

From:
HM Revenue & Customs
Published
1 June 2014
Last updated
18 April 2024 — See all updates

Documents

Register online

https://www.tax.service.gov.uk/submissions/new-form/register-your-partnership-as-subcontractor-apply-for-gross-payment-status

View online

Register by post

Ref: CIS304

https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/SpecPersTax_A/1.0/CIS304&template=CIS304.xdp

View online

Partnership registration guidance notes

Ref: CIS304 notes

PDF, 100 KB, 5 pages

View online

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Details

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

You’ll need to fill in the postal form fully before you can print it. You cannot save a partly completed form so you should gather all your information together before you start to fill it in.

Before you start

If you’re using an older browser, for example, Internet Explorer 8, you’ll need to update it or use a different browser. Find out more about browsers.

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
BX9 1BX

Use these CIS forms to register:

Published 1 June 2014
Last updated 18 April 2024 + show all updates

  1. English version of 'Partnership registration guidance notes' have been updated.

  2. The CIS304 online version has been updated to allow your partnership to register as a subcontractor and apply for gross payment status.

  3. The Cynllun y Diwydiant Adeiladu – Nodiadau arweiniad ar gyfer cofrestru partneriaeth has been added to the page.

  4. Legislative changes have reduced the Alternative Turnover test from £200,000 to £100,000 as from 6/4/16.

  5. An online service is now available.

  6. Welsh version of form CIS304 added to the page.

  7. First published.

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