Form

Construction Industry Scheme: partnership registration (CIS304)

Use the online form 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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Details

To register your partnership as a 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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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.

Published 1 June 2014
Last updated 16 May 2016 + full page history
  1. The Cynllun y Diwydiant Adeiladu – Nodiadau arweiniad ar gyfer cofrestru partneriaeth has been added to the page.
  2. Legislative changes have reduced the Alternative Turnover test from £200,000 to £100,000 as from 6/4/16.
  3. An online service is now available.
  4. Welsh version of form CIS304 added to the page.
  5. First published.