Construction Industry Scheme for businesses based outside the UK
Find out what you need to do if you’re a contractor or subcontractor based outside the UK and do work covered by the Construction Industry Scheme (CIS).
The Construction Industry Scheme (CIS) covers construction work done in the UK and applies whether you’re based in the UK or abroad.
There are different registration processes for sole traders, partnerships and companies.
How to register
Sole traders and partnerships
You’ll need to follow the same CIS rules as UK-based contractors and subcontractors.
Limited companies
You must register before you start work.
You can register for gross payment status.
To register as a subcontractor for payment under deduction or gross payment status by post you’ll need:
- to complete section 2 of the CIS registration form
- complete the form CIS305
- your original tax clearance certificate from the tax authorities of your company’s home country
- a completed form 64-8 if you have an agent working for you
To register as a contractor, you’ll need:
- to complete section 1 of the CIS registration form
- your original tax clearance certificate from the tax authorities of your company’s home country
- a completed form 64-8 if you have an agent working for you
Send all the information to:
PT Operations North East England
HM Revenue and Customs
BX9 1BX
Trade in dealing or developing UK land
If your business is dealing or developing land in the UK, the profits are taxed in the UK. You’ll need to tell HMRC and register to pay tax as a company or an individual. Further information is available in the Business Income manual BIM60510.
Companies
To register for Corporation Tax you must write to HMRC and provide:
- the address of your company’s registered office
- the date your annual accounts are made up to
- the date that you started a business of dealing in or developing UK land (your company’s first accounting period will start from this date)
- your company’s country of tax residence
- your country of incorporation and date of incorporation
Send all the information to:
Corporation Tax services
HM Revenue and Customs
BX9 1AX
United Kingdom
You do not need to register with Companies House to register for Corporation Tax.
Corporation Tax enquiries
You can contact HMRC for help with general Corporation Tax queries.
Individuals, sole traders and partnerships
You’ll need to register for Self Assessment if you’re not a company and you’re dealing or developing land in the UK.
How to claim a refund
Non-resident limited companies
To claim a refund of CIS tax withheld send your payment deduction statements to HMRC, which must include:
- your name, address and Unique Taxpayer Reference (UTR)
- the full name and address of the contractor
- the contractors tax reference - if you know it
- the dates of the payments or the tax months when the contractor paid you
- the gross amount of the payment made to you
- the cost of any materials that has reduced the amount against which the deduction has been applied and the amount of the deduction
Mark your claim ‘CIS’ and send to:
PT Operations North East England
HM Revenue and Customs
BX9 1BX
Sole traders, partnerships and non-resident limited companies that are both sub-contractors and contractors/employers should follow the guidance at pay tax and claim back deductions to claim a repayment of CIS tax withheld.
Further information
Find out about the Construction Industry Scheme (CIS), work covered by the scheme and whether you should register as a contractor or subcontractor.
For general CIS enquiries contact HMRC.
Construction Industry Scheme forms and publications.
More technical information about the CIS is also available.
Updates to this page
Published 21 November 2014Last updated 17 April 2024 + show all updates
-
The online registration process has been updated for non-resident limited companies to apply for gross payment status.
-
The postal address that limited companies should use to register and non-resident limited companies should use to claim a refund has been updated.
-
The telephone number for CIS Registrations has been changed to 0300 322 9433.
-
The registration process for non-resident limited companies has been updated.
-
Section added to clarify that overseas businesses and individuals dealing or developing UK land involving CIS activities, need to register for Corporation Tax or Income Tax, even if not based in the UK.
-
Details about CIS registrations has been updated.
-
The Charities, Savings and International address has been updated.
-
First published.