Guidance: Construction Industry Scheme for businesses based outside the UK

The Construction Industry Scheme (CIS) covers construction work done in the UK and applies whether you’re based in the UK or abroad.

There are different registration processes for sole traders, partnerships and companies.

How to register

Sole traders and partnerships

You’ll need to follow the same CIS rules as UK-based contractors and subcontractors.

Limited companies

You must register before you start work. The registration process may take up to 6 weeks.

To register as a contractor you’ll need:

• to complete section 1 of the CIS registration form
• your original tax clearance certificate from the tax authorities of your company’s home country
• a completed form 64-8 if you have an agent working for you

To register as a subcontractor you’ll need:

• to complete section 2 of the CIS registration form
• complete the form CIS305
• your original tax clearance certificate from the tax authorities of your company’s home country
• a completed form 64-8 if you have an agent working for you

Send all the information to:

Telephone: 0300 322 9433

Outside UK: + 44 300 322 9433

This helpline is open Monday to Friday, 8:30am to 5pm. Closed on bank holidays.

Find out about call charges.

Trade in dealing or developing UK land

If your business is dealing or developing land in the UK, the profits are taxed in the UK. You’ll need to tell HMRC and register to pay tax as a company or an individual. Further information is available in the Business Income manual BIM60510.

Companies

To register for Corporation Tax you must write to HMRC and provide:

• the address of your company’s registered office
• the date your annual accounts are made up to
• the date that you started a business of dealing in or developing UK land (your company’s first accounting period will start from this date)
• your company’s country of tax residence
• your country of incorporation and date of incorporation

Send all the information to:

You do not need to register with Companies House to register for Corporation Tax.

Corporation Tax enquiries

You can contact HMRC for help with general Corporation Tax queries.

Individuals, sole traders and partnerships

You’ll need to register for Self Assessment if you’re not a company and you’re dealing or developing land in the UK.

How to claim a refund

Non-resident limited companies

To claim a refund of CIS tax withheld send your payment deduction statements to HMRC, which must include:

• your name, address and Unique Taxpayer Reference (UTR)
• the full name and address of the contractor
• the contractors tax reference – if you know it
• the dates of the payments or the tax months when the contractor paid you
• the gross amount of the payment made to you
• the cost of any materials that has reduced the amount against which the deduction has been applied and the amount of the deduction

Mark your claim ‘CIS’ and send to:

Sole traders, partnerships and non-resident limited companies that are both sub-contractors and contractors/employers should follow the guidance at pay tax and claim back deductions to claim a repayment of CIS tax withheld.

Further information

Find out about the Construction Industry Scheme (CIS), work covered by the scheme and whether you should register as a contractor or subcontractor.

For general CIS enquiries contact HMRC.

Construction Industry Scheme forms and publications.

More technical information about the CIS is also available.