Register a limited company as a subcontractor with payment under deduction by post
Use postal form CIS305 to register as a Construction Industry Scheme (CIS) subcontractor with payment under deduction.
Before you start
The quickest way to register as a CIS subcontractor is online. You may also be able to apply for gross payment status if you do not want deductions to be made in advance by contractors.
Register a limited company
You can find information on completing the CIS305 postal form in the .
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Get all of your information together before you start. You will fill this form in online and you cannot save your progress.
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Fill in CIS305 form.
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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