Business tax – form

Construction Industry Scheme: partnership registration (CIS304)

Use the online service or postal form to to register your partnership as a Construction Industry Scheme (CIS) subcontractor, or apply for gross payment status.

Documents

Register online (sign in with Government Gateway)

Register by post

Partnership registration guidance notes (CIS304 notes)

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Detail

To register your partnership as a CIS subcontractor, or apply for gross payment status, you can:

  • use the online service (you’ll need to log in to your tax account)
  • fill in the form on-screen, print it off and post it to HM Revenue and Customs

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

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CIS340: Construction Industry Scheme - guide for contractors and sub-contractors
Guidance on the duties of both contractors and sub-contractors within the CIS.

CIS301: individual registration for payment under deduction
Use form CIS301 if you’re a sole trader to register as a CIS subcontractor for payment under deduction.

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.

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.