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 it needs to register for the Construction Industry Scheme (CIS).

Who this form is for Use this form if you are a partnership and want to register as a subcontractor in the construction industry. 

Only 1 partner can fill in this form - that person will be known as the 'registering partner'. It is up to the partnership to decide who the registering partner is. Both the partnership and registering partner must already be registered for Self Assessment and have a Unique Tax Reference (UTR).

## Registering Partner'S Details

The registering partner, Partner (1), is responsible for registering the partnership

1
4
Registering partner's name
2
Registering partner's address
Registering partner's Unique Tax Reference (UTR)

HM Revenue & Customs CIS Subcontractor Registrations Benton Park View Newcastle upon Tyne NE98 1ZZ
CIS Helpline
0300 200 3210
Textphone
0300 200 3219
You may want to show this form to your tax adviser if you have one.

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 guidance notes. Please phone the CIS Helpline on **0300 200 3210** or go to www.hmrc.gov.uk/new-cis

Registering partner's National Insurance number, 
if known. If you do not have a National Insurance number, 
see page 3 of the guidance notes.
Where registering partner is a Company, its Company
Registration Number (CRN), if known
5
Registering partner's daytime phone number
6
Registering partner's mobile number
Registering partner's e-mail address
7

## Partnership Details  Continued

8
Trading name
Enter your full partnership name
9
Partnership address
Address

Postcode

10
The partnership's Unique Tax Reference (UTR),
see page 3 of the guidance notes.  
11
Daytime phone number
12
Alternative phone number
13
On what date did the partnership start, or plan to 
start, working in the UK construction industry?
DD MM YYYY
14

Type of work the partnership does in the construction 
industry, for example, plumbing, carpentry, electrics.

## Tax Treatment

Payment under deduction
Contractors will make deductions from the partnership on 
account of tax at the standard CIS deduction rate.
Gross payment

The partnership's net construction turnover must equal or exceed £30,000 x the number of partners in box 32, or equal or exceed £200,000, to register for gross payment. 

15

If the partnership has a trading name that is different 
from the name in box 8, enter it in the box below. 
It is important to tell us if you use a different name for
trading purposes. If we cannot match the details the
partnership gives to the contractor to verify how the
partnership will be paid, a higher rate of deduction will be
taken from the partnership's payments.
If the partnership does not have a different trading name,
leave the box below blank.

16
The partnership trading address (if different from box 9)

Address
Postcode

17
Partnership VAT number, if you have one
18
Tax adviser

If the partnership would like to use its existing 
self assessment tax adviser for the Construction 
Industry Scheme, put 'X' in the box below.
19
Has the partnership been paid as a subcontractor in the
construction industry since 6 April 2007? 
Put 'X' in 1 box
No
Yes
If 'Yes' what is the verification number given to you by 
the contractor?
If the partnership has more than 1 verification number,
give the details on a separate sheet of paper.
20
How does the partnership want to be paid? Put 'X' in the
appropriate box and follow the instructions. 
Payment under deduction - fill in the
Declaration only.
Gross payment - fill in the remainder of the
form and the Declaration.

## Other Partners' Details

For gross payment the partnership has to give us details of other partners.

You have already given us your details as registering partner (Partner (1)) on page 1. We now need details of the other partners in the partnership.

21
Partner (2) name and address (in capital letters)
22
Partner (2) Unique Tax Reference (UTR)
23
Partner (2) National Insurance number, if known.
Complete if the partner is an individual.

## Employer Details

27
Are you the registering partner also an employer in your
own right? Put 'X' in 1 box.
If 'Yes' what is your Accounts Office reference?

You will find this on the front of your Payslip Booklet. 

If you are not sure, phone the CIS Helpline.

If the registering partner has more than 1 Accounts Office reference number please give details below. If you need more space, please provide the same details on a separate sheet of paper and attach to this form.

## Business Details

If you do not fill in questions 29 to 31, the partnership will not be considered for gross payment.

The name in which your business account is held
29
24
Partner (3) name and address (in capital letters)
25
Partner (3) Unique Tax Reference (UTR)
26
Partner (3) National Insurance number, if known
Complete if the partner is an individual.
We have only allowed room for 2 other partners. 

If there are more than 2, please provide the same details on a separate sheet of paper and attach it to this form. 

28
Is the partnership also an employer? Put 'X' in 1 box.
reference number please give details below. If you need more space, please provide the same details on a separate sheet of paper and attach to this form. 

30
Sort code where your business account is held
Account number where your business account is held
31

## Turnover Test

For gross payment the partnership has to pass a turnover test - read the note below. The turnover test is based on the amount the partnership earns in the construction industry compared to an amount set by law. 

If in the last 12 months the partnership's net turnover
(gross income from construction work less the cost 
of materials): -  equals or exceeds £30,000 x the number of partners in 
box 32
-  equals or exceeds £200,000
the partnership will pass the turnover test. 
The partnership can apply to be paid gross as soon as it reaches this limit; it does not have to wait for 12 months before it can pass the test. 

The partnership can use recent paid invoices and records
(for example, payment receipts from contractors) as well as accounts to do this turnover test. 

The partnership's net construction turnover must equal or exceed £30,000 x the number of partners in box 32, or equal or exceed £200,000 to register for gross payment. 

If this is **not** the case go back to Tax treatment and: 
- put an 'X' in the payment under deduction box 
(question 20)  
- cross through the gross box (question 20)
- go straight to, and fill, in the Declaration

## Declaration

I declare that:

-  the partnership carries out construction work or arranges
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 relevant questions
- you sign and date the declaration
- If you **have** a National Insurance number, send this form to
HMRC CIS Contractor 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 
32
Enter the maximum number of partners during the 
12-month period to the date of this application,
see page 4 of the guidance notes.
33
If the partnership's net construction turnover in the last  
12 months equals or exceeds £30,000 x the number of 
partners in  
box 32, or equals or exceeds £200,000, fill 
in the boxes below
(A) Gross amount of payments (not including VAT)
£
•
(B) Cost of materials (not including VAT)
£
•
(C) Net construction turnover (A minus B)
£
•
You must be able to provide evidence of turnover, if asked, in support of your gross payment request.

34
Registering partner's signature
Date  DD MM YYYY
35