Guidance

Construction Industry Scheme for businesses based outside the UK

Find out what you need to do if you’re a contractor or subcontractor based outside the UK and do work covered by the Construction Industry Scheme (CIS).

The Construction Industry Scheme (CIS) covers construction work done in the UK and applies whether you’re based in the UK or abroad.

There are different registration processes for sole traders, partnerships and companies.

How to register

Sole traders and partnerships

You’ll need to follow the same CIS rules as UK-based contractors and subcontractors.

Limited companies

You must register before you start work. The registration process may take up to 6 weeks.

To register as a contractor you’ll need:

  • to complete section 1 of the CIS registration form
  • your original tax clearance certificate from the tax authorities of your company’s home country
  • a completed form 64-8 if you have an agent working for you

To register as a subcontractor you’ll need:

  • to complete section 2 of the CIS registration form
  • complete the form CIS305
  • your original tax clearance certificate from the tax authorities of your company’s home country
  • a completed form 64-8 if you have an agent working for you

Send all the information to:

CIS Registrations
Business, Tax and Customs (BT&C).
HM Revenue and Customs
BX9 1 AU

Telephone: 03000 516 644

Outside UK: + 44 3000 516 644

Trade in dealing or developing UK land

If your business is dealing or developing land in the UK, the profits are taxed in the UK. You’ll need to tell HMRC and register to pay tax as a company or an individual. Further information is available in the Business Income manual BIM60510.

Companies

To register for Corporation Tax you must write to HMRC and provide:

  • the address of your company’s registered office
  • the date your annual accounts are made up to
  • the date that you started a business of dealing in or developing UK land (your company’s first accounting period will start from this date)
  • your company’s country of tax residence
  • your country of incorporation and date of incorporation

Send all the information to:

Corporation Tax services
HM Revenue and Customs
BX9 1AX
United Kingdom

You do not need to register with Companies House to register for Corporation Tax.

Corporation Tax enquiries

You can contact HMRC for help with general Corporation Tax queries.

Individuals, sole traders and partnerships

You’ll need to register for Self Assessment if you’re not a company and you’re dealing or developing land in the UK.

How to claim a refund

Non-resident limited companies

To claim a refund of CIS tax withheld send your payment deduction statements to HMRC, which must include:

  • your name, address and Unique Taxpayer Reference (UTR)
  • the full name and address of the contractor
  • the contractors tax reference - if you know it
  • the dates of the payments or the tax months when the contractor paid you
  • the gross amount of the payment made to you
  • the cost of any materials that has reduced the amount against which the deduction has been applied and the amount of the deduction

Mark your claim ‘CIS’ and send to:

CIS Registrations
Business, Tax and Customs (BT&C).
HM Revenue and Customs
BX9 1 AU

Sole traders, partnerships and non-resident limited companies that are both sub-contractors and contractors/employers should follow the guidance at pay tax and claim back deductions to claim a repayment of CIS tax withheld.

Contact HMRC

If you have any queries or need further information about non resident limited companies and CIS contact HMRC on telephone: 03000 516 644.

If your calling from outside the UK: + 44 3000 516 644.

This helpline is open Monday to Friday, 8:30am to 5pm. Closed on bank holidays.

Find out about call charges.

Further information

Find out about the Construction Industry Scheme (CIS), work covered by the scheme and whether you should register as a contractor or subcontractor.

Construction Industry Scheme forms and publications.

More technical information about the CIS is also available.

Published 21 November 2014
Last updated 5 September 2018 + show all updates
  1. The registration process for non-resident limited companies has been updated.
  2. Section added to clarify that overseas businesses and individuals dealing or developing UK land involving CIS activities, need to register for Corporation Tax or Income Tax, even if not based in the UK.
  3. Details about CIS registrations has been updated.
  4. The Charities, Savings and International address has been updated.
  5. First published.