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HMRC internal manual

Construction Industry Scheme Reform Manual

Register and maintain subcontractor: the registration process: company applications

CISR42600 Action guide contents

A Company can register for CIS

  • by contacting the CIS Contact Centre
  • by completing a paper application form CIS305

Applicants may complete photocopies of the application form 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.

Two things are needed before registration can proceed:

  • there must be a Corporation Tax (CTSA) record for the Company, and
  • where the company is applying for gross payment status there must be a Self-Assessment (SA) record for each director and/or company secretary.

However, please also see the text under ‘Directors Information’ below.

See also CISR42130 in respect of applications from non-resident companies.

Directors’ information

Company applications for gross payment must include full information about the company’s directors. However, for applications for net payment, we do not ask for directors’ information as part of the company’s application.

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

CISR42660 Register company for payment under deduction  
CISR42670 Register company for gross payment