CISR42080 | Register and maintain subcontractor: the registration process: Trust applications

A Trust 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 Trust 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))

Two things are needed before registration can proceed:

• there must be a live Self-Assessment (SA) record for the Trust

• there must be a live Self-Assessment (SA) record for the Trustee applying.

Where the trust is a Limited Company, a form online via GOV.UK see How to register, How to get gross payment status or a paper application form CIS305 should be used by the trust to register. Two things are needed before registration can proceed

• there must be a live Corporation tax (COTAX) record for the Limited Company Trust

• there must be a live Self-Assessment (SA) record for the Trustee applying

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

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