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HMRC internal manual

Construction Industry Scheme Reform Manual

From
HM Revenue & Customs
Updated
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Register and maintain subcontractor: the registration process: Trust applications

CISR42680 Action guide contents
   

A Trust can register for CIS

  • by contacting 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

Two things are needed before registration can proceed:

  • there must be a Self-Assessment (SA) record for the Trust
  • there must be a Self-Assessment (SA) record for the Trustee applying.

Where the trust is a Limited Company application form CIS305 should be used by the trust to register. Here two things are needed before registration can proceed:

  • there must be a Corporation Tax (COTAX) record for the Limited Company Trust
  • there must be a Self-Assessment (SA) record for the Trustee applying

The Construction Industry signal on the SA records should be set but you need to be aware that it is not used within CIS, and so that 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 for SA records.

The Contact Centre role in this instance would be to merely issue a CIS304 to the Trust for completion by the Trustee. Once the Processing office receives a completed CIS304 you should follow the Action Guide at CISR42680 for an application for payment under deduction, and CISR42690 for an application for gross payment status.