Guidance

Register as a sole trader subcontractor with payment under deduction by post

Use postal form CIS301 to register as a Construction Industry Scheme (CIS) subcontractor with payment under deduction.

From:
HM Revenue & Customs and Academy for Social Justice
Published
27 August 2024
Last updated
19 December 2024 — See all updates

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 as a sole trader subcontractor

Print out and fill in form CIS301.

Register as a sole trader with payment under deduction

PDF, 143 KB, 4 pages

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Request an accessible format.
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Email HMRC to ask for the form in Welsh.

Where to send the form

PT Operations North East England
HM Revenue and Customs
BX9 1BX

Updates to this page

Published 27 August 2024
Last updated 19 December 2024 + show all updates

  1. The page attachment 'Register as a sole trader with payment under deduction' has been replaced with a new version.

  2. First published.

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