Register your partnership as a subcontractor

Use Construction Industry Scheme (CIS) form CIS304 to register your partnership as a subcontractor, or apply for gross payment status.


Register online (sign in using Government Gateway)

Register by post

Partnership registration guidance notes

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To register your partnership as a Construction Industry Scheme (CIS) subcontractor, or apply for gross payment status, you can:

  • use the online service
  • fill in the form on-screen, print it off and post it to HM Revenue and Customs

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 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 cannot 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:

Published 1 June 2014
Last updated 16 May 2016 + show all updates
  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.