For HMRC use only Proof of identity documents produced 
1  
2  
Date  DD MM YYYY 

## Who Needs To Register?

If your business operates as a subcontractor in the construction industry on a self-employed basis, it needs to register for the Construction Industry Scheme (CIS).

Who this form is for Use this form if you are an individual and want to register as a subcontractor for payment under deduction. See the note
'How to register' on page 3 for more information about registering for gross payment, companies and partnerships.

You may want to show this form to your tax adviser if you have one.

## Personal Details

1
Title
Enter Mr, Mrs, Miss, Ms, or other title.
2
Surname
3
First names
4
Home address

HM Revenue & Customs CIS Subcontractor Registrations Benton Park View NEWCASTLE UPON TYNE
NE98 1ZZ
CIS Helpline 0300 200 3210
Minicom
0300 200 3219
Registering online To use the internet service for CIS, go to www.hmrc.gov.uk/new-cis If you want to register as a contractor, please phone the New Employer Helpline on 0300 200 3200.

Help We are happy to help you with any part of this form or with anything in the notes on pages 3 and 4. Please phone the CIS Helpline on **0300 200 3210** or go to www.hmrc.gov.uk/new-cis

5
Date of birth  DD MM YYYY
6
Unique tax reference (UTR). If you do not have a UTR, 
see page 4 for more information.
7
National Insurance number, if you have one
See page 4 for more information. 
Daytime phone number

## Personal Details Continued

Your e-mail address We may use this to contact you about
CIS if you register for our online services.

10
Your trading address. Only fill this in if you want us to send correspondence to an address different from your home
address shown in box 4.  

11
On what date did you start, or plan to start working in the
UK construction industry? DD MM YYYY
12
Type of work you do in the construction industry 
for example, bricklayer, plasterer, labourer, 
general maintenance. 
13

Trading name
If you have a trading name that is different from the name 
in boxes 2 and 3, enter it in the box below. 

Your trading name (if you have one) will be 1 of the details the contractor uses to verify your identity with us before they can pay you. It is important to tell us if you use a different name for trading purposes. If we cannot match the details you give to the contractor to verify how you will be paid, you will have a higher rate of deduction taken from your payments.

If you do not have a different trading name, leave the box below blank.

## Declaration

- I carry out/am seeking construction work or arrange for it 
to be done
- the information I have given on this form is correct and 
complete to the best of my knowledge and belief
If you give false information, your application will be 
refused and you may face penalties of up to £3,000.
Tax advisers are not allowed to sign on your behalf.

## What You Need To Do Now

Make sure that you:
- have answered all the questions
- sign and date the declaration
- if you **have** a National Insurance number, send pages 1 and 2 of this form to
HMRC CIS Subcontractor Registrations 
Benton Park View
NEWCASTLE UPON TYNE
NE98 1ZZ
- if you do not have a National Insurance number, you will need to call the CIS Helpline on 0300 200 3210
14

Postcode

15

VAT number, if you have one

16
Tax adviser

If you would like to use your existing self assessment tax
adviser for the Construction Industry Scheme, put 'X' in 
the box below.

17
Have you been paid as a subcontractor in the construction
industry since 6 April 2007? 
Put 'X' in 1 box

| No                                                       |
|----------------------------------------------------------|
| If 'Yes' what is the verification number given to you by |
| the contractor?                                          |
| If you have more than 1 verification number, give the    |
| details on a separate sheet of paper and attach it       |
| to this form.                                            |

## These Notes Give More Information About Registering For Payment Under Deduction.

If you are in business as a **sole trader** and you are applying to be 

## How To Register

paid under deduction, you must only use this form, CIS301.

If you are in business as a **sole trader** and you are applying to be 

## Contacts

paid **gross,** please ask for form CIS302.

If your business is a **partnership,** use form CIS304 to register for either CIS Helpline and Orderline Phone 0300 200 3210
payment under deduction or gross payment.

If your business is a **company,** use form CIS305 to register for either payment under deduction or gross payment.

Internet www.hmrc.gov.uk/
new-cis If you do not register for the Construction Industry Scheme, contractors are required by law to deduct a bigger amount from any payments made to you.

You can also register to be paid under deduction for the Construction

## Registering Online

Industry Scheme online, go to www.hmrc.gov.uk/new-cis Before making the first payment to you as a subcontractor, every contractor has to verify your payment status with us. If you do not qualify 

## Payment Under Deduction

for gross payment a contractor, on making any payment to you as a subcontractor, must:

- make a deduction on account of your tax and NICs liabilities, and
- give you a statement of deductions made each income tax month 
as evidence of payment and the deduction he or she has made. 
The contractor must give you this statement within 14 days of the end of the tax month in which payment and the deduction is made.

A tax month runs from 6th of 1 month to 5th of the next, for example 
6 April to 5 May.

If the contractor does not give you a deduction statement you should ask for one. You will need these statements to complete your Tax Return at the end of the year.

## 6 Unique Tax Reference (Utr) Personal Details

The UTR is the 10-digit tax reference number given to you when you register as self-employed. You will find this on your personal Tax Return or other personal correspondence from your HM Revenue & Customs office.

If you do not have a UTR, please phone the CIS Helpline for advice. 

## 7 National Insurance Number, If You Have One

You can find your National Insurance number on: 
- your National Insurance contributions (NICs) Class 2 bill or the 
bank direct debit
- any document or letter from the National Insurance Contributions 
Office or the Benefits Agency, or Department for Work and Pensions,
including

## How We Use Your Information

-
National Insurance card, RD3
HM Revenue & Customs is a

-
Deficiency notice, RD170
Data Controller under the Data Protection Act 1998. We hold

-
National Insurance number correction, CA6856
information for the purposes

- any correspondence from HMRC showing your National 
specified in our notification to

Insurance number
the Information Commissioner, including the assessment and If you do not have a National Insurance number or we are unable to verify collection of tax and duties, the number you have provided with our records, you will need to call the the payment of benefits and CIS Helpline on 0300 200 3210 who will make an appointment for you the prevention and detection to see a Mobile Adviser. At this appointment you will need to provide 2
of crime, and may use this information for any of them. 

proofs of identity, 1 preferably displaying your photograph. Types of acceptable documentation are:
We may get information about you from others, or we may

- birth certificate
give information to them. If we

- passport
do, it will only be as the law

- driving licence
permits to:

- utility bill
- check the accuracy
- council tax bill
of information
- prevent or detect crime
- protect public funds

## 16 Tax Adviser

For any queries about tax advisers for CIS please phone the We may check information we receive about you with what is CIS Helpline on 0300 200 3210.

already in our records. This can include information provided by you, as well as by others, such as other government departments or agencies and overseas tax and customs authorities. We will not give information to anyone outside HM Revenue & Customs unless the law permits us to do so.

For more information, go to www.gov.uk
/hmrc/information-charter