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HMRC internal manual

Construction Industry Scheme Reform Manual

Register and maintain subcontractor: the registration process: sole trader applications

CISR42600 Action guide contents


A sole trader can register for CIS

  • by telephoning the CIS Contact Centre
  • by completing a paper application form - CIS301 (net payment status) or CIS302 (gross payment status).

Applicants may complete photocopies of the application form CIS301 or CIS302 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.

Before an application can be processed

  • there must be a Self-Assessment (SA) record for the sole trader concerned
  • the applicant must hold a UK verifiable NINO. Where the applicant says they do not have a UK NINO, see the guidance at CISR42170.

The Construction Industry signal on the SA record should still be set but you need to be aware that it is not used within CIS, and so the fact that it is not set will not prevent you from processing the registration application. Guidance on the construction industry signal is covered in the Self-Assessment Manual (SAM) at SAM32020.

The vast majority of paper Registration applications made by Individuals will be dealt with by the CIS Team based at National Insurance Contributions Office (NICO).

For detailed guidance on how to register a sole trader for CIS see below;

CISR42620 Register sole trader for payment under deduction
CISR42630 Register sole trader for gross payment

Partnership becoming a sole trader(s)

Should you encounter a situation where, a partnership is dissolved with one partner carrying on the business as a sole trader, or two partners carrying on two separate businesses as sole traders you may need to seek advice from the CIS Technical Team (see CISR97090) about the turnover being used by the sole trader(s) in registering for CIS.

See also CISR42130 in respect of applications from non-residents.