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Register as a non-resident company for the Construction Industry Scheme

Use this form to register as a contractor or subcontractor if you're based outside the UK and do work covered by the Construction Industry Scheme (CIS).

Updates to this page

From:
HM Revenue & Customs
Published:
5 September 2018
Last updated:
16 April 2024
Show all updates

  1. The CIS305 print and post form has been reinstated to allow businesses based outside the UK to register as a subcontractor and apply for gross payment status.

  2. The CIS305 online version has been updated to allow businesses based outside the UK to register as a subcontractor and apply for gross payment status.

  3. First published.

Documents

Register as a non-resident company for the Construction Industry Scheme

https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/PersonalTax_A/1.0/CISREG&template=CIS-registration.xdp

Details

If you’re based outside the UK and do work in the UK covered by the CIS use this form to register as a contractor or subcontractor.

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