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HMRC internal manual

Construction Industry Scheme Reform Manual

HM Revenue & Customs
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Register and maintain subcontractor: the registration process: unincorporated body applications

CISR42700 Action guide contents

An Unincorporated Body 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 (COTAX) record for the Unincorporated Body
  • there must be a Self-Assessment (SA) record for the member of the Unincorporated Body applying.

The Contact Centre role in this instance would be to merely issue a CIS305 to the Unincorporated Body for completion by the member applying. Once the Processing office receives a completed CIS305 you should follow the Action Guide at CISR42700 and refer any application for gross payment status to the CIS Advisory Team (see CISR97030) after checking that it is complete in all respects.