To obtain a Subcontractor’s Tax Certificate a subcontractor needs to apply to their own HMRC office and

show that they meet certain qualifying conditions. Click here for more details....

There are 2 types of Registration Card.

• Permanent Reg. Card CIS4(P)
• Temporary Reg. Card CIS4(T)

Permanent Registration Card CIS4(P) bears a NI number with no expiry date.
Temporary Registration Card CIS4(T) does not bear a NI number and has no expiry date.

There are 3 types of certificate.
Subcontractors Tax Certificate CIS6 - is issued to a qualifying individual in business on his or her own, a qualifying partner in a firm and directors and company secretaries of companies entitled to gross payment.

Construction Tax Certificate CIS5 -is issued only to companies that meet certain requirements (see leaflet IR40(CIS) for further details).

Construction Tax Certificate CIS5(Partner) is issued only to partnerships that meet certain requirements (see leaflet IR40(CIS) for further details).

New Scheme
There will no longer be any cards, certificates or vouchers.

Verification Process
On engaging a subcontractor who has not worked for them for a set period of time, the contractor must contact HMRC to ascertain whether the subcontractor should be paid net or gross.

Payment
The contractor will make payment to the subcontractor - in accordance with the net or gross instructions given by HMRC.

Monthly Returns
Contractors will submit a monthly return to HMRC which will include a declaration that the subcontractors listed are not employed.

No Need to Re-register
Contractors and subcontractors who are already registered under the current CIS scheme will not have to re-register for the new scheme.