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

Skip to contents of guide

How to register

To register for the Construction Industry Scheme (CIS) you’ll need:

  • your legal business name - you can also give a trading name if it’s different to your business name
  • your National Insurance Number
  • the unique taxpayer reference number (UTR) for your business
  • your VAT registration number (if you’re VAT registered)

If you’re a subcontractor and a CIS contractor (you pay subcontractors to do construction work), you’ll need to register for CIS as both.

You could be fined if you provide false information and so could anyone who helps you to make a false registration.

Register as a sole trader

If you’re a sole trader and you already have a UTR, you can register for CIS online. You’ll need the Government Gateway user ID and password you used when you registered for Self Assessment (or another government service).

You can apply for gross payment status at the same time.

If you do not have a UTR, register as a new business for Self Assessment and choose ‘working as a subcontractor’ when prompted. You’ll be registered for Self Assessment and CIS at the same time.

You can also call the CIS helpline to register.

Register as another type of business

Fill in the online form for limited companies or the online form for partnerships.

HMRC will register the partnership separately to your sole trader registration. They will need the partnership UTR and trading name.

You are based abroad

You should still register for CIS if you are a subcontractor based abroad but do construction work in the UK.

Help and support

Call the CIS helpline for help with registering.

You can also sign up for webinars and emails or watch videos from HMRC about CIS.