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
• Published: 27 August 2024

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, 52.2 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

Published 27 August 2024