CISR42080 - Register and maintain subcontractor: the registration process: Trust applications
A Trust can register for CIS with payment under deduction
- by completing and submitting a form online via GOV.UK see How to register
- by completing a paper application form CIS304 (Partnership registration (payment under deduction and gross))
A Trust can register for CIS with gross payment status
- by completing and submitting a form online via GOV.UK see How to get gross payment status
- by completing a paper application form CIS304 (Partnership registration (payment under deduction and gross))
Two things are needed before registration can proceed:
- there must be a live Self-Assessment (SA) record for the Trust
- there must be a live Self-Assessment (SA) record for the Trustee applying.
Where the trust is a Limited Company, a form online via GOV.UK see How to register, How to get gross payment status or a paper application form CIS305 should be used by the trust to register. Two things are needed before registration can proceed
- there must be a live Corporation tax (COTAX) record for the Limited Company Trust
- there must be a live Self-Assessment (SA) record for the Trustee applying
CIS registration for Subcontractors is only required once unless there is a change to the business structure e.g sole trader is incorporated.
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)