Construction Industry Scheme (CIS) Frequently Asked Questions - Registration
Registration
Q. I understand that without a National Insurance Number (NINO) a person cannot register as self-employed (or for VAT) and therefore cannot be issued with a Unique Taxpayer Reference (UTR)
A. People are able to register, as before, without a NINO.
Re-registration
Q. If I change the way my business operates, do I need to re-register with HMRC?
A. Yes. If you change the way your business operates from: sole trader or partnership to a limited company or limited company to sole trader or partnership we treat this as a ‘new’ business so you must tell us about the change as soon as possible.
Your new business will need to register with HMRC and will also have to register for CIS. This applies regardless of whether you are operating as a contractor or subcontractor.
Will I keep my Unique Taxpayer Reference (UTR) number?
A. If your business changes in one of the above ways, it will be given a new UTR when it registers with HMRC. You cannot use your old business UTR for your new business.
For example, if you change your sole-trader business to a limited company, you will need to use your new company UTR when re-registering for net or gross tax treatment, or when sending up any monthly contractor returns in respect of your new company.
I operate as a subcontractor. Is there anything else I need to do when my business changes?
A. Yes. If your business operates as a subcontractor and is re-registered following a change in how it operates, it is very important to notify the change to every contractor for whom your business works. You should give them the details, including the UTR, for the new business so they can re-verify you with HMRC.
Q. I operate as a contractor. Is there anything I need to do when one of my subcontractors’ business changes?
A. Yes. If one of your subcontractors tells you that the nature of their business has changed and they now have a new UTR it is very important that you start using the new UTR and other details. You will also need to verify the new business with HMRC as you cannot any longer use the subcontractor’s old UTR or verification details.
