Skip to content
Solved

CISR42070 | Register and maintain subcontractor: the registration process: company applications

From HM Revenue & Customs · Construction Industry Scheme Reform Manual

A Company 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 CIS305 (Company registration (payment under deduction and gross))

A Company 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 CIS305 (Company 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.

Two things are needed before registration can proceed:

  • there must be a live Corporation Tax (CTSA) record for the Company, and

  • where the company is applying for gross payment status there must be a live Self-Assessment (SA) record for each director and/or company secretary.

However, please also see the text under ‘Directors Information’ below.

See also CISR42130 in respect of applications from non-resident companies.

Directors' information

Company applications for gross payment must include full information about the company's directors. However, for applications for net payment, we do not ask for directors' information as part of the company's application.