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Getting started with CIS

Contractor registration and obligations When and how to register with HM Revenue & Customs as a CIS contractor - and your responsibilities and obligations

Subcontractor registration and obligations Registering with HM Revenue & Customs as a subcontractor under CIS, how your pay and deductions are affected if you don't register

Using or dealing with subcontractor trading names Information for subcontractors using trading names under CIS, how contractors should deal with subcontractors using trading names

Acting as a tax agent for a CIS contractor or subcontractor The steps you need to take in order to act as a tax agent for clients working under CIS including how to get authorisation online

Managing agents and CIS Guidance to help you decide who is responsible for operating CIS – the client or the managing agent

CIS Online login page Register to start using CIS Online or use the service now to verify contractors or file monthly returns if already registered

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