What you must do as a Construction Industry Scheme (CIS) contractor
How to register
To register as a contractor, you need to follow the process for setting up as a new employer.
When done, you’ll get a letter from HM Revenue and Customs (HMRC) with the information you need to start working as a Construction Industry Scheme (CIS) contractor, including your employer PAYE reference number.
You can check when to expect your employer PAYE reference number from HMRC.
If your business is based outside the UK but you do construction work here, you follow a different registration process.
Help with registering
If you need help, call the new employer helpline or the CIS helpline.
You can also sign up for webinars and emails or watch videos from HMRC about CIS.