Register for payment under deduction
If you’re a sole trader, use Construction Industry Scheme (CIS) form CIS301, to register as a subcontractor for payment under deduction.
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Use form CIS301 if you’re a sole trader to register as a Construction Industry Scheme (CIS) subcontractor for payment under deduction.
You can also register as a subcontractor online.
If you’re acting on someone else’s behalf you must use form CIS301. Only the individual can register as a subcontractor online.
Email HMRC to ask for this form in Welsh (Cymraeg).
Related forms and guidance
Use HM Revenue and Customs guidance explaining the duties of both contractors and sub-contractors (CIS340) within the CIS.
Use these CIS forms to register:
- for gross payment (CIS302)
- your partnership as a subcontractor (CIS304)
- your company (CIS305)