Thursday, 28 May 2020

How to register as a self-employed subcontractor in the construction industry
























If you've recently been offered self-employed work in the construction industry (or due to COVID-19 you're considering a career move into the construction industry sector as a subcontractor), you will need to register with HMRC for both self-assessment as self-employed, and under the construction industry scheme (CIS). This does mean that there are two separate registrations, but these can both be done at the same time.

In most cases you can register as self-employed by calling the HMRC Newly Self-employed Helpline on 0300 200 3504. If you are already registered as self-employed, but need to register under the CIS scheme, you should contact the CIS Helpline on 0300 200 3210.

The contractor for whom you are working will ask you for your unique tax reference (UTR) and you need to provide this before you are first paid, in order to determine which tax deduction rate to use.

The UTR is issued when you are first set up under self-assessment to complete a tax return. If you have not previously been required to prepare a tax return, you will be given a UTR when you register as self-employed.

For further guidance on registration and other obligations for subcontractors, see the Gov.uk website at https://www.gov.uk/what-you-must-do-as-a-cis-subcontractor.

If you have questions about CIS you can read our guide at www.hillmans.co.uk/cis, or feel free to contact us on 01934 444100 and we'd be pleased to help. 

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