Construction Industry Scheme: partnership registration (CIS304)
- HM Revenue & Customs
- Part of:
- Construction Industry Scheme forms and publications and Construction Industry Scheme (CIS)
- First published:
- 1 June 2014
- Last updated:
- 16 May 2016, see all updates
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.
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
Ref: CIS304 notes PDF, 61.6KB, 5 pages
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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.
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Related forms and guidance
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
Updated: 16 May 2016
- The Cynllun y Diwydiant Adeiladu – Nodiadau arweiniad ar gyfer cofrestru partneriaeth has been added to the page.
- Legislative changes have reduced the Alternative Turnover test from £200,000 to £100,000 as from 6/4/16.
- An online service is now available.
- Welsh version of form CIS304 added to the page.
- First published.