Construction Industry Scheme - CIS2100

Registration cards: applications: introduction

REGISTRATION CARD APPLICATIONS: INTRODUCTION

This paragraph serves as an introductory overview of Registration Card applications; for deeper coverage use the above links to information or action guides.

This module on Registration Card applications covers the process from the issue of application forms to the posting of the authorised application form to the CIS Centre.

Subjects covered here include

• the issue of application forms

• the counter check for individual applicants

• guidance on processing Registration Card applications

• checks at the Processing Office to ensure that everything is ready for the CIS Centre to produce a card

• temporary Registration Cards

• issuing permanent Registration Cards for the first time

• authorised forms rejected by CIS Centre.

All individuals (sole traders) wanting to apply for a Registration Card need to complete an application on form CIS54(Individual) and present it in person to a Revenue office counter. Company applications on form CIS3(Company) can be sent direct to the relevant Processing Office since there is no counter check involved but no company application for a card is complete without a supporting CIS8(Director). Similarly, partnership applications must be made using a CIS3(Partner) supported by a CIS9(Partner) for each partner wishing to hold a Registration Card.

The Revenue has made a commitment to issue all subcontractors who apply for Registration Cards with a card within 5 days of receiving his/her application. In normal circumstances a Registration Card should be issued within 2 days of receipt of an authorised application at the CIS Centre. Where there are problems with an applicant's NINO this may require the issue of a temporary Registration Card.

A full Registration Card CIS4(P) has no expiry date, it is valid for life. A temporary card CIS4(T) is valid for 12 months and is renewable.

The following pop-up shows the application forms subcontractors can use to apply for a Registration Card- application forms

Forms
glossary
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