What you must do as a Construction Industry Scheme (CIS) subcontractor

Changes you need to report

Report changes by calling the Construction Industry Scheme (CIS) helpline.

Tell them if you:

  • change from a sole trader to a partnership
  • leave a partnership or company to become a sole trader
  • create a company or change your business to a company

You’ll usually need to register again for CIS - as you can’t transfer the registration from your old business structure.

If you have gross payment status, you’ll need to apply again.

You must also tell HM Revenue and Customs (HMRC) if you:

  • change your trading name
  • change your business, private or registered office address
  • stop trading
  • add new shareholders - HMRC may withdraw your gross payment status if you don’t tell them within 30 days

Stop trading

If your business goes into administration it can keep receiving payments for work it’s done under CIS. It should be paid in the same way that it was paid normally - either gross or under deduction.