To register your partnership as a Construction Industry Scheme (CIS) subcontractor, or apply for gross payment status, you can:
- use the online service (sign in to, or set up a Government Gateway account)
- fill in the form on-screen, print it off and post it to HM Revenue and Customs
If you use the online form, you’ll get a reference number that you can use to track the progress of your form. To register your partnership or apply for gross payment status, you’ll need to have your Unique Taxpayer Reference number (UTR) or VAT reference number in your Business Tax Account. You can add this from your account homepage.
You’ll need to fill in the postal form fully before you can print it. You can’t save a partly completed form so you should gather all your information together before you start to fill it in.
Before you start using the postal form
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Use HMRC’s guidance explaining the duties of both contractors and sub-contractors (CIS340) within the CIS.
Use these CIS forms to register: