CISR43670 - Register and maintain subcontractor: gross payment or payment under deduction: applications involving joint concerns or change in type of concern
Source: gov.uk (2025-10-16)


CISR43000 (https://www.gov.uk/hmrc-internal-manuals/construction-industry-scheme-reform/cisr43000)

Information contents

This action guide gives an outline process of how to deal with unusual applications and highlights particular features of these cases. Detail on each case is covered in the associated information panels.

Mixed Partnerships
- Issue the appropriate number of CIS application forms
- (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
- In other cases, apply the turnover test, business test and compliance test as usual.
Joint Ventures and Partnerships of Companies.
- Send one form CIS304 (Partnership Application) to the company secretary of the senior company (but see also note below). The CIS304 should be completed and returned to the Authorising Office together with
- A covering letter explaining the set-up of the concern signed by all members of the partnership (or joint venture or consortium)
- Accounts and information about the member companies, including the legal type of the joint concern
- Refer to the guidance at CISR42730 (https://www.gov.uk/hmrc-internal-manuals/construction-industry-scheme-reform/cisr42730) regarding the authorising of these applications
Note; when the joint venture is itself a limited company, then the correct application form will be a CIS305, with the constituent companies that make up the joint venture being corporate directors.

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Change in type of concern

Where there is a change in the constitution of a business, you should first read the information guide at CISR43200 (https://www.gov.uk/hmrc-internal-manuals/construction-industry-scheme-reform/cisr43200) and then proceed in accordance with one of the panels below depending upon the circumstances of the case.

Partnership becomes sole trader
- Proceed as in a sole trader application unless any particular difficulties arise. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
Sole trader or partnership becomes company
- Proceed as in a company application, see also the additional guidance at CISR43210 (https://www.gov.uk/hmrc-internal-manuals/construction-industry-scheme-reform/cisr43210).
Sole trader becomes partnership
- Proceed as in a partnership application, see also the additional guidance at CISR43220 (https://www.gov.uk/hmrc-internal-manuals/construction-industry-scheme-reform/cisr43220).
Two or more sole traders or partnerships merge to form a new partnership
- Treat the new partnership as a new business and proceed as follows
- ensure that figures are supplied for the turnover test and run it
- apply the business test and compliance test as you would for a new business.
See also the additional guidance at CISR43230 (https://www.gov.uk/hmrc-internal-manuals/construction-industry-scheme-reform/cisr43230).

Two or more sole traders or partnerships merge to form a new company
- Treat the new partnership as a new business and proceed as follows
- ensure that figures are supplied for the turnover test and run it
- apply the business test and compliance test as you would for a new business.
See also the additional guidance at CISR43240 (https://www.gov.uk/hmrc-internal-manuals/construction-industry-scheme-reform/cisr43240).