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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: register trust for gross payment


CISR42000 Information contents


This action guide explains how to register a trust application for Gross Payment made on form CIS304. It is unlikely that you will receive a large number of cases involvingTrusts. To register a Trust subcontractor for gross payment firstly:

  1. Check that all of the boxes referred to at Step 1 of CISR42680 have been fully completed by the trustee
  2. Confirm that the Trust is in receipt of CIS Income.
  3. Establish the turnover of the Trust (See boxes 32 and 33 of form CIS304).
  4. Refer the case papers to the CIS Advisory Team (see CISR97030) for further guidance. You do not need to take any action at this stage to enter any of the details from the CIS304 on to the CIS computer system.