In this section:
- Contractor registration and obligations
- Subcontractor registration and obligations
- Using or dealing with subcontractor trading names
- Acting as a tax agent for a CIS contractor or subcontractor
- CIS Online login page
Acting as a tax agent for a CIS contractor or subcontractor
If you're an agent needing to deal with the tax affairs of clients who are working under the Construction Industry Scheme (CIS), you need to be authorised to act for them. You can get authorisation online using HM Revenue & Customs (HMRC) Online Services if you're registered with the PAYE (Pay As You Earn)/CIS for Agents service.
This guide outlines the potential scope of your role as a contractor's agent under CIS. It also takes you through some of the administrative basics - including getting authorisation to act for a client and registering for Online Services - depending on whether you're a new agent or already dealing with your client's tax affairs.
On this page:
- The scope of an agent's role under CIS
- New agents - gaining client authorisation and registering online
- Existing agents - PAYE/CIS and client authorisation
The scope of an agent's role under CIS
It's up to you and your client to agree together the extent of your involvement. For example, your client might ask you to act for them specifically in relation to CIS, or to handle all their tax affairs. You can also:
- be authorised to undertake subcontractor verification for your client
- file all of your client's CIS returns for them each month, either online or by post
- conduct all of your client's CIS-related business online using the HMRC software
- use non-HMRC software to send and receive client information
Whatever the scope of your role, you must usually be authorised to act for your client.
Filing CIS returns
Any agent can file a return for CIS on a client's behalf, even if they're not authorised with us for CIS. But as a 'filing only' agent you won't be able to correct an error on a return or undertake other services like verifying subcontractors unless you're authorised. And our free CIS software doesn't support filing only agents, so you'd need to use non-HMRC software to do it electronically.
New agents - gaining client authorisation and registering online
If your client has asked you to act for all their tax affairs, including CIS, they'll need to tell HMRC that they've authorised you to act on their behalf. They do this by completing and returning the form 64-8 'Authorising your agent', which they need to sign.
Once you're authorised to act as their agent, you can register to make online transactions on their behalf.
If your client only wants you to act specifically in relation to CIS and not all of their tax affairs, you should do one of the following:
- write to us at the address below
- register online as an agent for PAYE and CIS and get online authorisation
Writing to us for authorisation
To tell us you're acting on a client's behalf for CIS, you can write to us at:
HMRC CIS Subcontractor Registrations
Benton Park View
Newcastle upon Tyne
NE98 1BA
Remember to include:
- your own details
- the client's PAYE/CIS scheme reference (you'll find this on correspondence from HMRC - like forms P6, P9 and P35)
- the client's Accounts Office reference (you'll find this on the yellow payslip booklet P30BC)
You'll need to get separate authorisation for each new scheme that your client wants you to handle. You can also write to us at this address for authorisation to take on additional CIS work like receiving your client's monthly returns.
Applying for online authorisation
New agents can register to gain online authorisation.
To gain authorisation to act online on behalf of a client for PAYE and CIS you'll need to register to use the PAYE/CIS Online for Agents service. You can access this through the Online Services section of the HMRC website. If you're acting online on the client's behalf for other tax matters, you'll need to register to use the relevant additional online services too.
To register, you'll need an 'agent reference' from us. You can get an agent reference online from the Agent Reference Service. It'll take us a bit of time to process your reference, so once you've got it please wait at least four days before you register.
Alternatively, your client can complete and send back the form FBI-2 Authorising your agent to use PAYE/CIS online services (Internet). Or they can authorise you through the Government Gateway website if they're registered and enrolled for CIS.
Check the facts about CIS online
Get an agent reference online from the Agent Reference Service
Register for and use Online Services
Existing agents - PAYE/CIS and client authorisation
If you already handle your client's PAYE online you'll automatically get access to the CIS Online service, and you can use your existing agent reference. However, you'll need to seek fresh authorisation from your client to act online for CIS, because any previous authorisation will only have covered PAYE business.
You can do this in three ways:
- By using the Online Agent Authorisation service. You can access this through the Online Services section of the HMRC website once you're registered.
- By asking your client to complete and send back the form FBI-2. This authorisation form covers CIS as well as PAYE.
- By asking your client to authorise you through the Government Gateway website if they're registered and enrolled for CIS.
Access Online Services for agents
Self Assessment and Corporation Tax agents
If you're already registered as an agent for Self Assessment or Corporation Tax, you'll still need to register separately for the CIS service. You can do this through the Online Services section of the HMRC website. The first step is to get a reference from the Agent Reference Service. Then allow at least four working days before registering.
Get an agent reference online from the Agent Reference Service
Access Online Services for agents
CIS services that need separate authorisation
The move to Online Services is one aspect of the recent changes we've made to CIS. We've also introduced a verification service to replace registration cards and tax certificates - and replaced vouchers with monthly returns. As a result of these changes, your clients who are CIS contractors may ask you to take on extra services - like verifying subcontractors, filing monthly returns on their behalf or conducting other CIS related business online.
You'll need to get separate authorisation if you're planning to:
- act for a new client under CIS
- verify subcontractors online
- access the HMRC free filing application on behalf of your client
If you're not going to conduct CIS business online, but you've agreed to handle specific CIS paperwork like monthly returns, then you or your client should ring the CIS Helpline on Tel 0845 366 7899 to tell us.
