The CIS registration process

If you are going to register with us as a self-employed person you need to be aware of the following important information:

You'll need to sign a contract for services, this is not an employment contract and means you don't legally have to do the work yourself, you can send someone in your place, you would get paid and it would be up to you to pay the person you sent to site.  That person is called the substitute and it's important that you understand you have the right to do this.  The substitute would have to be equally as qualified to do the work as you.  It doesn't matter if you never actually send someone else to do the work, it's just important that you know you have this right.

As well as the contract for services you'll need to complete a questionnaire.  It's quite a long questionnaire but it is important because the Government make it our responsibility to prove you are genuinely self-employed.  If we don't have the signed contract from you as well as the signed questionnaire then HMRC, the government's tax collectors, could say you and we owe them a lot of tax.  I know it's a bit inconvenient but we have made it as simple as possible by setting up a process on this web site.  All you need to do is click "register online".  You will then be asked if you work in construction, if you click yes you will be asked "Are you self-employed?"  When you click yes to this you will have to put in your name and email address before being directed to the questionnaire.

It is important to know that if you are genuinely self-employed you do not have a right to notice which means you can be asked to stop work at any time.  You do not have a right to holiday pay of sick pay (SSP) and you will only be paid for work you actually do on site, not forgetting you have the right to send a substitute worker.  You should answer the questions with this in mind.

The benefit of being self-employed is its flexibility, you are your own boss and you pay tax on your profits rather than income which is more tax efficient.  Having said this you cannot just decide that you are self-employed, we have to decide that by the method described above.