CISR42020 - Register and maintain subcontractor: the registration process: application forms (issue and completion)

CISR Reference	Topic
CISR42600	Action guide contents

Issue of application forms

On receipt of a request to register for CIS an application form should be issued. The type of form issued depends on the type of applicant. The forms available are as follows:

CISR Reference	Topic
CIS301	Registration for payment under deduction - sole trader
CIS302	Registration for gross payment - sole trader
CIS304	Partnership registration
CIS305	Company registration

Completion of application forms

The application form must be fully completed in order that registration can take place. If the form is not fully completed it should be returned to the applicant with a covering letter detailing the omissions from the form that require completion before you are able to register the applicant for CIS. If the application form is being handled at the National Insurance Contributions Office (NICO) and the application has not been fully completed, it will be returned by NICO to the applicant with a covering template letter (CIS366) which highlights the missing information.

Applicants may complete photocopies of the application forms CIS301, CIS302, CIS304 and CIS305 provided that all of the entries are fully legible. In addition to this copies of these application forms will also be available to be downloaded from the HMRC website.