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HMRC internal manual

Construction Industry Scheme Reform Manual

Register and maintain subcontractor: the registration process: introduction


CISR42000 Information contents

The following action guides takes you through the specific actions you need to take within CIS when processing an application by a subcontractor to register for either net or gross payment from any of the various subcontractor types you may come across.

The action guides are arranged so that the guide to process an application for net payment (payment under deduction) appears first, followed by an action guide to process an application for gross payment for each subcontractor type.

The guides take you through each of the computer actions required, and sometimes refer to each other, where for instance actions 1) to 10) are the same irrespective of whether a net or gross payment application is being examined from that particular subcontractor type. Where this happens a hyperlink has been inserted to allow ease of reference from one instruction to the other.