Register a partnership as a subcontractor or apply for gross payment status
Use Construction Industry Scheme (CIS) form CIS304 to register a partnership 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 complete the online form, you’ll need the partnership’s:
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Unique Tax Reference (UTR)
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turnover for the last 12 months
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evidence of turnover — such as bank statements, payment and deduction statements and invoices
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bank account details
You’ll also need information about each partner, including their:
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name
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address
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UTR
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National Insurance numbers
Depending on your circumstances, you may also need the partnership’s:
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company registration number
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VAT registration number
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PAYE reference number
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prospective turnover
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inherited receipts and their details
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joint venture agreement
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 .
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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 CIS304 form.
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Print and post it to HMRC (the address is at the end of 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.
Updates to this page
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A new version of the partnership registration guidance notes has been added.
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Added translation