Register a limited company as a subcontractor or apply for gross payment status
Use Construction Industry Scheme (CIS) form CIS305 to register a company as a subcontractor, apply for gross payment status, or both.
Before you start
If you do not want to apply for gross payment status, you can register as a subcontractor with payment under deduction online.
Register online
To fill in the online form, you’ll need the company’s:
-
Unique Tax Reference (UTR)
-
current turnover
-
bank account details
-
evidence of turnover — such as bank statements, payment and deduction statements, invoices and contracts
You’ll also need information about each director and person with significant control, including their:
-
name
-
address
-
UTR
-
National Insurance Number
Depending on your circumstances, you may also need:
-
the company registration number
-
the company’s VAT registration number
-
the company’s PAYE reference number
-
any inherited receipts and their details
-
the company’s prospective turnover
-
details of shareholding companies
-
a tax clearance certificate from the tax authority of your company’s home country
You’ll need to sign in with your Government Gateway user ID and password (if you do not have a user ID, you can create one when you first try to sign in).
If you are an agent, you will need to use the Government Gateway user ID you use to sign in to your agent services account.
If you cannot register online
You can find information on completing the postal form in .
-
Get all of your information together before you start. You will fill this form in online and you cannot save your progress.
-
Fill in CIS305.
-
Print and post it to HMRC, using the postal address shown on the form.
This file may not be suitable if you use assistive technology (such as a screen reader). If you need a more accessible format, email different.format@hmrc.gov.uk and tell us what format you need. It will help if you tell us what assistive technology you use. Read the accessibility statement for HMRC forms.
Where to send the form
PT Operations North East England
HM Revenue and Customs
BX9 1BX