Register your limited company as a subcontractor or apply for gross payment status, or both
Use Construction Industry Scheme (CIS) form CIS305 to register your company as a subcontractor, or apply for gross payment status at the same time.
Documents
Details
Apply online
This is the quickest and easier way to tell us.
You can register as a subcontractor with payment under deduction or gross payment status online.
To use the online service, you need a Government Gateway user ID and password. If you do not have a user ID, you can create one when you use the service.
If you are an agent, you will need to use the Government Gateway user ID you use to sign in to your agent services account.
Apply by post
Before you start
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You’ll need to fill in the form fully before you can print it. You can’t save a partly completed form so we suggest you gather all your information together before you begin to fill it in.
Where to send the form
PT Operations North East England
HM Revenue and Customs
BX9 1BX
Related forms and guidance
Use these CIS forms to:
- record amounts set off as company deductions (CIS132)
- register for payment under deduction (CIS301)
- register for gross payment (CIS302)
- register your partnership as a subcontractor (CIS304)
Last updated 6 April 2024 + show all updates
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The CIS305 online version has been updated to allow companies to register as a subcontractor and apply for gross payment status.
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The Cynllun y Diwydiant Adeiladu – Nodiadau arweiniad ar gyfer cofrestru cwmni has been added to the page.
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Legislative changes have reduced the Alternative Turnover test from £200,000 to £100,000 as from 6/4/16.
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CIS305 has been updated to reflect new tax year changes.
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Added Welsh iform
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First published.