CISR42020 | Register and maintain subcontractor: the registration process: application forms (issue and completion)

From HM Revenue & Customs · Construction Industry Scheme Reform Manual

Application forms

Application forms for registration with

payment under deduction are available for completion and submission online at GOV.UK see How to register. Applicants should ensure they have a UTR and that a live SA or a live COTAX record is held.
gross payment status, which also serves as a change of tax treatment (payment under deduction to gross) are available for completion and submission online at GOV.UK see How to get gross payment status. The type of form depends on the type of applicant. Applicants should ensure they have a UTR and that a live SA or a live COTAX record is held.

This is the quickest and most secure way to deal with applications.

Application forms are also available to print and post. The type of form depends on the type of applicant. The forms available are as follows:

Paper Form	Topic
CIS301	Registration for payment under deduction - sole trader
CIS302	Registration for gross payment - sole trader
CIS304	Partnership registration (payment under deduction and gross)
CIS305	Company registration (payment under deduction and gross)

Paper application forms must be fully completed in order for registration to take place. If the form is not fully completed it should be returned to the applicant with a covering letter detailing the omissions from the form that require completion before you are able to register the applicant for CIS.