How do I register for the construction industry scheme?
Answered 17 March 2026
Registering for the Construction Industry Scheme (CIS)
What the law says
The CIS is a scheme governing how payments to subcontractors for construction work must be handled by contractors. All contractors must register with HMRC for the CIS. Subcontractors who do not wish to have deductions made at the higher (unregistered) rate must also register.
Unregistered subcontractors will have deductions made at a higher rate until they register and a contractor obtains a "matched verification" for them.
HMRC Guidance / Practice
Who needs to register
- Contractors must register before paying subcontractors.
- Subcontractors must register to avoid the higher rate of deduction. They can register for either payment under deduction (standard rate) or gross payment status (no deductions).
Prerequisites before registering
- Sole traders and partners must have previously registered for Self Assessment (SA) on a self-employed basis and have a live SA record (this can be done at the same time as CIS registration). They must also have a UK National Insurance number (NINO).
- Companies must have registered for Corporation Tax (COTAX) and have a live COTAX record.
- All applicants need a Unique Taxpayer Reference (UTR).
How to register — by business type
| Business Type | Online | Paper Form |
|---|---|---|
| Sole trader (net/deduction) | GOV.UK online form | CIS301 |
| Sole trader (gross payment) | GOV.UK online form | CIS302 |
| Partnership | GOV.UK online form | CIS304 |
| Company / Unincorporated Body | GOV.UK online form | CIS305 |
The online route is the quickest and most secure method. Individuals can also register by:
- Telephoning the helpline for the Newly Self-Employed
- Telephoning the CIS Contact Centre
- Completing a paper form and posting it to HMRC
Identity checks
A valid NINO and/or UTR is required. If the NINO cannot be verified, the applicant will be required to attend an identity check in person. For applicants without a UK NINO, they must apply for one via an Evidence of Identity interview at the Department for Work and Pensions (DWP).
After registration
HMRC will issue a confirmation letter (CIS313) notifying the subcontractor of their payment status (gross or net). HMRC will also notify any contractors who have previously paid the subcontractor at the higher rate of the change in status.
HMRC aims to process all applications for net payment status within 5 working days of receipt.
Note: CIS registration for subcontractors is only required once, unless there is a change to the business structure (e.g. a sole trader incorporates into a company).
Citation sources
record and by confirming their current payment status. Subcontractor not registered for CIS Where the subcontractor has not registered for CIS it will be necessary for them to do so. After the subcontractor has undergone an identity check, completed the appropriate application form and registered for CIS, their record will be updated to show a revised payment status of either ‘Gross’ (No deductions) or ‘Net of Deduction’. As part of the registration process HMRC will issue a confirmation letter
about whether TOGL’s payments were within the CIS. On 21 September 2018, HMRC asked the accountant to provide details of “the payments made from the start of the build up to the date of registration.”. 9. After that telephone call, HMRC attempted for over a year to acquire enough information from TOGL to determine whether regulation 9 of the CIS Regulations applied. TOGL did not provide the information. 10. In September 2019 the HMRC officer who was conducting the investigation became aware that
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. Applicant
To register for CIS, either for gross payment or payment under deduction, sole traders and partners within firms must have previously registered for SA on a self-employed basis and have a live SA record, though this can be done at the same time as the CIS registration. Companies will need to have registered for COTAX and have a live COTAX record. For a sole trader or a partner in a partnership without a National Insurance number (NINO), they will be asked to apply for a United Kingdom NINO and t
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 t
| CISR41600 | Action Guide contents | |—————————————————————————————————–|———————–| This paragraph serves as an introductory overview regarding the maintenance of a subcontractor record held within CIS, and how to deal with applications to register for either net or gross payment status on forms CIS301 and CIS302 for sole traders, CIS304 for partnerships and trusts, and CIS305 for companies and unincorporated bodies. Detailed guidance on the changes you can make to a CIS record for a subcontract
Individuals can register for CIS by Accessing HMRC website Telephoning the helpline for the Newly Self Employed Telephoning CIS Contact Centre Completing a paper version of CIS301, CIS302 or CIS304 and forwarding to CAAT. These forms may be accompanied by CWF1 The CIS Team within the CAAT CWF1 Team receive CIS applications in a number of ways. They can be On their own Attached to a CWF1 Received from the Contact Centre CAAT CWF1 CIS team will only deal with sole trader cases from the Contact Cen