In this section:
- Contractor registration and obligations
- Subcontractor registration and obligations
- Using or dealing with subcontractor trading names
- Acting as a tax agent for a CIS contractor or subcontractor
- CIS Online login page
Using or dealing with subcontractor trading names
Many businesses - including sole traders, partnerships and companies - use trading names that are different from the business' legal name. Some have several different trading names.
If you're a contractor or a subcontractor under the Construction Industry Scheme (CIS), it's important to know which name to use when you operate the scheme. No matter how many trading names you use, HM Revenue & Customs (HMRC) will only register your legal name and one trading name
This guide explains what to do if you're a CIS subcontractor using a trading name. It also explains what to do if you're a contractor and you deal with subcontractors who use a trading name.
On this page:
- Subcontractor registration and trading names
- Subcontractor payments and trading names
- Changing your CIS registered trading name
- Contractor monthly returns and trading names
Subcontractor registration and trading names
When you register for CIS as a subcontractor you will be asked to give HMRC your legal business/company name and your unique taxpayer reference (UTR). You will also be able to give us one trading name for our records.
It's important to give us your trading name if you're going to use it when you start working for a contractor. If you don't we may not be able to find your details when they contact us to check ('verify') that you are registered with us and this could affect how you are paid.
Your business may have more than one trading name but you will only be able to use one trading name (and the legal business name) in any dealings with us.
Subcontractor registration - registering as a partner
If your subcontractor business (whether you're an individual or a company) wishes to register as a partner under CIS we will register the partnership separately adding the partnership UTR and the name under which it trades.
Find out how to register for CIS as a subcontractor
Subcontractor payments and trading names
If your business uses a trading name but hasn't registered it with us, or uses more than one trading name and you give a name to your contractor that differs from the one that you used when you registered under CIS, we may not be able to find your details when your contractor comes to verify you. This may affect how you are paid. If we can't confirm that you're registered under CIS, we will inform your contractor to make a deduction from your payment at the higher rate (30 per cent).
Which name should your contractor make your payments to?
You can ask your contractor to pay you under your registered business name or the trading name you gave to HMRC. If you have more than one trading name and you wish the payment to be made to a name not known to HMRC your contractor may be reluctant to do so since they cannot verify that this business is registered with us.
Changing your CIS registered trading name
If you're a subcontractor and you change your trading name, get in touch with us to tell us so that we can update our records. Tell the contractors that you work for too, so that they continue to use the right details for your business when they operate the scheme.
You can contact our CIS Helpline on Tel 0845 366 7899. The helpline is open from 8.00 am until 8.00 pm seven days a week.
Find out how to register for CIS as a subcontractor
Contractor monthly returns and trading names
The contractor monthly return includes certain details about each payment you make to your subcontractors, including the subcontractor's name. The names you include will have to match our own records, otherwise we won't recognise the subcontractors.
It's best to use the name that you used when you verified the subcontractor. But it's acceptable to use their registered trading name if they have one, as long as you make sure that you get their UTR and their National Insurance or company registration number right.
If you're using a subcontractor's name that you know we have no record of because we couldn't verify it, it's important to include the verification reference number we gave you on the return too. If you're using a pre-populated return it'll show each subcontractor's name, their UTR and, where appropriate, their verification reference number.
Find out how to make monthly returns under CIS
