How to register for the construction industry scheme

If you are new to the construction industry HMRC have some great information at: https://www.gov.uk/what-you-must-do-as-a-cis-contractor

If you are a sole trader

You will need to register for Self Assessment and the construction industry scheme

If you are a company

If you are just a subcontractor you will need to register as a subcontractor. To register as a subcontractor you will need the companies Unique Tax Reference (UTR). HMRC will send you the UTR a week or two after the company has been set up. To register as a subcontractor you can use HMRC website at:

If the company is also a contractor you will need to register for CIS as a contractor, using the same process you would for setting up as a new employer. You can use the HMRC website at: https://www.gov.uk/what-you-must-do-as-a-cis-contractor/how-to-register

Each month you will be required to submit CIS returns and pay CIS tax due