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To register for the Construction Industry Scheme ( CIS ) you'll need: your legal business name - you can also give a trading name if it's different to your business name. your National Insurance Number. the unique taxpayer reference number ( UTR ) for your business. your VAT registration number (if you're VAT registered)
The document that you send to a subcontractor that a subcontractor signs and returns to you to acknowledge that you withheld the value-added tax (VAT) from the payment to the subcontractor. Certificate.
What is the CIS? The Construction Industry Scheme (CIS) is an initiative introduced by HMRC to ensure the tax compliance of self-employed construction workers and to minimise tax evasion.
If your business operates as a subcontractor in the construction industry on a self-employed basis, it needs to register for the Construction Industry Scheme (CIS). Who this form is for. Use this form if you are an individual and want to register as a subcontractor for payment under deduction.