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CISR42060 | Register and maintain subcontractor: the registration process: partnership applications

From HM Revenue & Customs · Construction Industry Scheme Reform Manual

A registering Partner in a Partnership can register for CIS with payment under deduction

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

  • by completing a paper application form - CIS304 (Partnership registration (payment under deduction and gross))

A registering Partner in a Partnership 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 - CIS304 (Partnership registration (payment under deduction and gross))

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

Before an application can be processed, applicants should ensure

  • there is a live Self-Assessment (SA) record for the partnership and for each partner within the partnership.

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

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

The only persons within a partnership that need to register for CIS are those who will be paid on behalf of the partnership by contractors, it is not necessary for those partners who are not being paid on behalf of the partnership to register for CIS.

All registration applications made by Partnerships will be dealt with by PT Operations. However there will be occasions when the team will not be able to deal with an application, where for example, the application form shows different details or partners than those shown on the Self-Assessment record. These applications will be worked by PT Operations CAAT SESA teams so records are amended and updated correctly.

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