CISR42060 - Register and maintain subcontractor: the registration process: partnership applications
| CISR Reference | Topic |
|---|---|
Action guide contents |
A Partner in a Partnership can register for CIS
- by telephoning the CIS Contact Centre
- by completing a paper application form - CIS304
Applicants may complete photocopies of the application form CIS304 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 Registration can proceed:
- there must be a Self-Assessment (SA) record for the partnership and for each partner within the partnership.
- the partner 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 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 in the Self-Assessment Manual (SAM) at SAM32020.
The only persons within a partnership that need to register for CIS are those who will be paid on behalf of the partnership by contractors, it is not necessary for those partners who are not being paid on behalf of the partnership to register for CIS.
The vast majority of paper Registration applications made by Partnerships will be dealt with by the CIS Registration Team based at Longbenton. However there will be occasions when the CIS Registration Team will not be able to deal with an application, where for example, the application form shows different details or partners than those shown on the Self-Assessment record. These applications will be passed un-worked by NICO by polylope to the CIS Centre Newcastle to take the necessary actions on Self-Assessment, and then process the registration application. Any such registration application processed locally should also be stored locally. The actions to take on the partnership record are outlined in the Self Assessment Manual (SAM) at SAM101230.
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
For detailed guidance on how to register a partner in a partnership for CIS see below;
| CISR Reference | Topic |
|---|---|
Register partnership for payment under deduction |
|
Register partnership for gross payment |
See also CISR42130 in respect of applications from non-residents.