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Guidance

Register a partnership as a subcontractor with payment under deduction by post

Use postal form CIS304 to register as a Construction Industry Scheme (CIS) subcontractor with payment under deduction.

Updates to this page

From:
HM Revenue & Customs
Published:
27 August 2024
Last updated:
26 February 2025
Show all updates

  1. A new version of the partnership registration guidance notes has been added.

  2. Added translation

  3. First published.

Before you start

The quickest way to register as a CIS subcontractor is online. You may also be able to apply for gross payment status if you do not want deductions to be made in advance by contractors.

Register a partnership

You can find information on completing the CIS304 postal form in the partnership registration guidance notes (PDF, 489 KB, 5 pages).

  1. Get all of your information together before you start. You will fill this form in online and you cannot save your progress.

  2. Fill in form CIS304.

  3. Print and post it to HMRC (the address is at the end of the form).

This file may not be suitable if you use assistive technology (such as a screen reader). If you need a more accessible format, email different.format@hmrc.gov.uk and tell us what format you need. It will help if you tell us what assistive technology you use. Read the accessibility statement for HMRC forms.

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