A new start. A growing business. Someone on your side.
CIS registration.Your next chapter starts with support.
Your first contract, your own business, your next step forward. It matters. Our CIS registration service helps you understand what to do, gather the right details and move ahead with someone who takes the time to listen.
Completely free to talk. No obligation to join.
- Contractors & subcontractors
- Clear, agreed fees
- Support across the UK
Start with your situation
You know your trade. We help with this part.
Being good at your work does not mean you should already know every HMRC process. Tell us who pays you, whether you pay other tradespeople and how your business is set up. We will help you find the right starting point.
I work for a contractor
You receive payment for construction work. We can help with subcontractor registration and explain how verification affects deductions.
Help me understand subcontractor registrationI pay subcontractors
You engage others to carry out construction work. We check contractor registration and the monthly responsibilities that follow.
Help me register as a contractorI do both, or I am unsure
You might work for a main contractor while paying other tradespeople yourself. We look at both sides with you.
Help me get both roles right
The relationship matters
CIS starts with how the work is arranged.
The Construction Industry Scheme covers many types of building work, including repairs, decorating, demolition and installations. There are exceptions, and mixed contracts need a careful look.
A private householder having work done on their own home is outside CIS as a contractor. A builder working for that householder may still have CIS duties when paying their own subcontractors.
Businesses outside construction can become deemed contractors when construction spending exceeds £3 million over a rolling 12-month period. Property developers and investors need their actual activities checked.
The working arrangement must support self-employment. Registering someone for CIS does not make an employment relationship into subcontracting.
CIS registration for subcontractors
Know what should happen when you get paid.
Subcontractor registration is not compulsory, but remaining unregistered normally means higher deductions. Once you are registered and your contractor can verify you, the standard deduction rate is normally 20%, unless HMRC confirms gross payment status.
We check the application details and explain what to give your contractor. Matching your legal name and tax references correctly matters: a registered subcontractor who cannot be verified can still face 30% deductions.
| HMRC payment treatment | CIS deducted | Cash paid to you |
|---|---|---|
| Registered and verified at 20% | £200 | £800 |
| Unregistered or not verified: 30% | £300 | £700 |
| Confirmed gross payment status: 0% | £0 | £1,000 |
Illustration: the full £1,000 is subject to CIS, with no VAT or deductible materials costs. These are advance tax deductions, not your final tax rate. Receiving more cash now does not automatically reduce your eventual tax bill.
Tell us what your contractor has said and whether you have registered before. We can check the registration and verification details, then explain the next step. Keep your payment and deduction statements.
CIS registration for contractors
Taking on help is a big step. Get the setup right.
Contractors must register before taking on their first subcontractor. The registration follows HMRC’s new-employer process, even when you need a CIS contractor scheme without employees. If you already have PAYE arrangements, tell us so we can check the existing setup.
Before work and payments begin
- Confirm that the work and working relationship fall within CIS.
- Check the business details and contractor registration route.
- Make sure the required subcontractor verification takes place before payment.
Build a manageable monthly routine
- Calculate deductions using HMRC’s confirmed treatment.
- Provide statements, keep records and deal with monthly returns.
- Plan payments to HMRC and the treatment of months without payments.
You may need registration for both roles. For example, a building business can receive payment from a main contractor and pay an electrician for part of the job. We check the registrations together, while keeping deductions suffered and deductions you make properly accounted for.
HMRC: contractor registration and CIS340 registration guidance.
A little preparation, with help if you need it
What do you need for CIS registration?
We start with your legal business name, any trading name, address, contact details and trading start date. Your business structure determines the tax references and other information needed.
If something is missing, tell us. We will identify the right order for getting things ready, rather than expecting you to arrive with a completed folder.
For the first chat, simply explain your situation. We agree a secure way to share tax references and documents, and use the appropriate authority to act for you. You should not send us your HMRC password.
| Your business | Key information | A detail worth getting right |
|---|---|---|
| Sole trader | Your UTR, National Insurance number and business details. | Check your existing Self Assessment and CIS position. |
| Partnership | The partnership UTR and relevant registering partner’s details. | The partnership and individual partners have different tax records. |
| Limited company | The company UTR, company registration number and company details. | Use the company’s tax identity, not a director’s personal UTR. |
VAT registration details are needed where relevant. Contractor applications also require the appropriate employer/CIS scheme information. Overseas businesses, joint ventures and gross payment applications can require additional details.
HMRC’s new-business Self Assessment route lets you select “working as a subcontractor” to register for Self Assessment and CIS together. If you already have a UTR, or you are registering a company or partnership, we check the correct route for that business.
A clear agreement before we begin
You should know what help you are getting.
Your first conversation is completely free and without obligation. We discuss your situation, identify the work needed and agree the fee before any paid registration work begins.
Our CIS registration support
- Review whether you need contractor, subcontractor or both registrations.
- Check the information and existing HMRC registrations relevant to the application.
- Prepare and submit the agreed application with the appropriate authority and your approval.
- Explain HMRC’s response and the practical next steps for your business.
What your proposal makes clear
- The scope, fixed fee and any applicable VAT.
- What you need to provide and who handles each step.
- Whether a gross payment status application is included.
- Any separate work for tax registration, previous problems, returns or ongoing support.
Tell us your plans
Start with your work, your business and the questions on your mind.
Agree the next step
Understand the route, documents, fee and responsibilities.
Review the application
Check the details with us before the agreed submission.
Know what comes next
Understand the outcome, payment treatment and ongoing tasks.
Prefer to apply yourself? HMRC provides direct subcontractor and contractor registration routes. Our fee is for the professional help you choose to receive.
A separate application, a considered decision
Could gross payment status suit your business?
Gross payment status allows qualifying subcontractors to receive payments without CIS deductions. It can help cash flow, but you still need to budget for tax and meet your reporting obligations.
- Business test: construction activity in the UK and a business operated through a bank account.
- Turnover test: a sole trader normally needs at least £30,000 of net construction turnover in the preceding 12 months, excluding VAT and direct materials costs. Partnership and company tests depend on their structure.
- Compliance test: HMRC checks the relevant tax obligations, including VAT where applicable.
Gross payment status is not automatic with CIS registration. We can review the evidence and application requirements. HMRC decides whether to grant it and reviews compliance afterwards.
Registration is the beginning
Leave with a plan for the work that follows.
We explain which records to keep, what your next deadlines involve and whether you would benefit from ongoing support. You choose the service you need.
If you receive CIS payments
Keep invoices, business expense records and deduction statements. Your tax return and deductions need to be reconciled properly.
If you pay subcontractors
Set up verification, statements, returns and payments to HMRC. Quiet months need attention too, including the nil-return rules that apply.
If your company suffers deductions
Company CIS deductions are dealt with through the appropriate PAYE/EPS process. They are not simply claimed on the company’s Corporation Tax return.
Digital, without the confusion
CIS registration and Making Tax Digital are separate.
HMRC provides online CIS registration, with postal routes where online registration is not possible. Registering for CIS does not automatically sign you up for Making Tax Digital for Income Tax.
MTD eligibility depends on your circumstances and qualifying self-employment and property income, measured before expenses. The current rollout for qualifying individuals is:
| Qualifying income | Income tax year assessed | MTD starts |
|---|---|---|
| Over £50,000 | 2024/25 | 6 April 2026 |
| Over £30,000 | 2025/26 | 6 April 2027 |
| Over £20,000 | 2026/27 | 6 April 2028 |
Exemptions and individual circumstances matter. A new business does not automatically start MTD on its CIS registration date. These individual Income Tax rules are separate from a limited company’s tax obligations.
Where required, plan for digital records, software and quarterly updates alongside your annual tax work. CIS contractor returns, employee payroll and VAT remain separate responsibilities. Read our MTD guidance for CIS businesses.
HMRC: MTD eligibility and dates and qualifying income.
Communication is at the heart of our support
Ask the question you have been putting off.
“Have I registered correctly?” “What do I give the contractor?” “What happens if I already started?” These are exactly the conversations we are here to have.
Speak with us by phone or email, arrange a Teams or video call, or meet at our Tattenhall office. Visits to your business are available by arrangement. We will agree a way to keep in touch that fits your working day.
3 Chowley Court, Chowley Oak, Tattenhall, CH3 9GA.
A first year feels easier with support
The way we make you feel matters.
“They have been so helpful and have made the process very simple!”
Olivia Grant — excerpt from a general Swift Accountants client review.
Clear answers before you begin
CIS registration questions, answered.
Does having a UTR mean I am already CIS registered?
No. A UTR identifies your tax record; it is not confirmation of CIS registration or gross payment status. We check the relevant registration and payment status rather than relying on the number alone.
How long does CIS registration take?
It depends on the application, existing tax registrations and any checks HMRC needs. Tell us when the work or first payment is planned. We can explain the steps and use HMRC’s current reply-time guidance, but cannot guarantee HMRC’s approval date.
Can I register for CIS myself?
Yes. HMRC provides direct registration routes. Our service is for people who would like professional help checking the correct route, preparing the application and understanding what follows. We explain our fee before you decide.
Can Swift register my business on my behalf?
We can help with the appropriate application once the scope, required checks and authority are in place. You review the information and remain responsible for its accuracy. We explain any step that you need to complete personally.
What if I have already started without registering?
Tell us the actual dates, who paid whom and what deductions were made. For a contractor, there may be past payments and returns to address as well as registration. We agree the work needed without promising that a new registration removes earlier obligations.
Will registration automatically refund earlier 30% deductions?
No. Keep the supporting statements and records. Earlier deductions need to be reviewed through the appropriate tax return or claim process. Any repayment depends on your overall tax position; registration itself does not guarantee a refund.
What if I only work for private homeowners?
Ordinary householders having work done on their own homes are not CIS contractors. But if your business pays subcontractors to help with that work, you may have contractor duties yourself. We look at both the customer and the people you pay.
Can I keep my CIS registration when I form a limited company?
You must tell HMRC about the change. You will usually need a new CIS registration for the new business structure, and gross payment status must be applied for again where required. A company’s tax identity is separate from your personal one.
Does CIS apply if my business is based outside the UK?
It can apply to construction work carried out in the UK even if the business is based overseas. Tell us where the business is established and where the work takes place so we can check the relevant registration route and wider tax position.
Can I ask for registration help without a monthly package?
Tell us the help you need. We will confirm the registration scope and whether any related work is necessary, then explain the available service and fee. Ongoing accounts, returns or bookkeeping should be agreed separately, rather than assumed.
HMRC: business changes and deduction recovery.
The right support at each stage
Keep your next steps connected.
For the people behind the business
You bring the ambition. Let us help with the next step.
There is a reason you are building this business. More independence. A better future. More time for the people you love. Start with a conversation about where you want to go.
No obligation to join. No need to have every document ready. Just tell us where you are.
