HMRC have updated a couple of forms relating to the Construction Industry Scheme
Company Registration
Form CIS305 is used to register your company as a Construction Industry Scheme (CIS) subcontractor, or apply for gross payment status.
This form has been updated and can be found here together with guidance notes
To apply for registration under the Construction Industry Scheme and have payments by contractors paid to the company in full, the company must meet all of the following conditions:
it is run in the UK with a bank account it has a net construction turnover of £30,000 each year for each relevant person (director and beneficial shareholder if the company is close) or at least £100,000 the company has complied with certain tax obligationsPartnership Registration
Partnership registration can be through the online service or postal form for registration as a Construction Industry Scheme (CIS) subcontractor, or apply for gross payment status.
Details can be found here
To apply for registration under the new Construction Industry Scheme and have payments by contractors paid to the partnership in full, the business must meet all of the following conditions:
it is run in the UK with a bank account it has a net turnover of £30,000 each year for each partner or at least £100,000 the partnership and partners have complied with certain tax obligations.These tests are known as the business test, turnover test and compliance test.
