What is a CIS card?

Registering, verification, and the difference between 20% and 30% deductions.

3min read. Reviewed by the Taxpro tax team.

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In short

  • There is no physical CIS card any more. Registration is with HMRC, online or by post, and linked to your UTR.
  • Registered subcontractors have 20% deducted; unregistered have 30%.
  • Gross payment status, no deduction, needs a turnover and compliance test.
  • Contractors verify you with HMRC before the first payment.

Owed money back from CIS deductions? See CIS tax refunds.

Registering

  1. Register for Self Assessment and get your UTR. How.
  2. Register as a CIS subcontractor online or by post with your UTR, NI number and business details.
  3. Give your contractor your UTR and NI number so they can verify you.

20% or 30%

Unregistered or unverifiable subcontractors have 30% deducted. Registering brings it to 20%. Both are recoverable through your return, but 30% ties up more of your money until January.

Gross payment status

Turnover of at least £30,000 over the last 12 months for a sole trader, ignoring VAT and materials, tax and National Insurance paid on time in the past, and a business run through a bank account. Then contractors pay you in full and you settle tax through your return.

Questions

Do I need a CSCS card?

Different thing. CSCS is a site safety card from the industry; CIS is a tax scheme.

Can Taxpro register me?

Yes, as part of the CIS service. Start my CIS claim.

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This guide is general information, not advice about your circumstances. Figures use HMRC rates for the 2026 to 2027 tax year. We are a paid tax agent and not HMRC.

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We are a paid tax agent acting on your behalf. We are not HMRC.

Claims are submitted to HMRC under Self Assessment. You can claim directly from HMRC for free at gov.uk.

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