CISR42050 | Register and maintain subcontractor: the registration process: sole trader applications

A sole trader can register for CIS

• by completing and submitting a form online via GOV.UK see How to register

• by completing a paper application form - CIS301 (registration for payment under deduction - sole trader)

A sole trader can register for CIS with gross payment status

• by completing and submitting a form online via GOV.UK see How to get gross payment status

• by completing a paper application form CIS302 (registration for gross payment - sole trader)

CIS registration for Subcontractors is only required once unless there is a change to the business structure e.g sole trder is incorporated.

Before an application can be processed, applicants should ensure

• there is a live Self-Assessment (SA) record for the sole trader concerned

• the applicant must hold a UK verifiable NINO. Where the applicant says they do not have a UK NINO, see the guidance at CISR42170.

All registration applications made by Individuals will be dealt with by PT Operations.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Partnership becoming a sole trader(s)

Should you encounter a situation where, a partnership is dissolved with one partner carrying on the business as a sole trader, or two partners carrying on two separate businesses as sole traders you may need to seek advice about the turnover being used by the sole trader(s) in registering for CIS. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

See also CISR42130 in respect of applications from non-residents.