Register as a sole trader subcontractor, or apply for gross payment status, or both
If you’re a sole trader, use Construction Industry Scheme (CIS) form CIS302, to register as a CIS subcontractor and gross payment status at the same time.
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
Other document:
Individual registration for gross payment (notes)
Source: HM Revenue & Customs
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