Register and maintain subcontractor: the registration process: application forms (issue and completion)
|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:
|CIS301||Registration for payment under deduction - sole trader|
|CIS302||Registration for gross payment - sole trader|
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.