Tax Certificates

If you are self-employed and working in the construction industry, you must have a Subcontractors Tax Certificate (CIS 6) or a Registration Card (CIS 4). This is essential for payment!

  • What is a Tax Certificate (CIS 6)?


A tax certificate allows you to receive payments for construction work without your contractor making deductions for tax or Class 4 National Insurance contributions.(NICs).

You complete a tax return once a year and pay tax and NICs directly to Inland Revenue when they become due.

  • Who gets a tax certificate?


Not everyone is entitled to receive a tax certificate.

To be issued with one you will have to meet certain qualifying conditions.

For further information please read leaflet IR40 (CIS) ‘Construction Industry Scheme. Conditions for getting a Subcontractor’s Tax Certificate’.

  • Registration Card (CIS 4)?


Only a minority of subcontractors will qualify for Tax Certificates entitling them to gross payment.

The vast majority who apply and attend identity checks will get Registration Cards.

When issued with a Registration Card you will have to present it to the contractor before you can get paid.

If you do not have a Registration Card, the contractor cannot pay you.

There are two types of Registration Card.

  • The CIS4 (P) is a permanent card which does not have an expiry date and will show your name, photograph, National Insurance number (or a special number for people normally resident outside the UK) and your signature.
  • The CIC4 (T) is a temporary card issued to those who do not yet have a valid National Insurance number and will show your name, photograph and signature. This temporary card will expire after three months.

A number of informative booklets are readily available including,

  • ‘The New Construction Industry Scheme, A Handy Guide’ Ref.CIS Fact 5
  • ‘A Guide for Subcontractors with Tax Certificates’, Ref IR 116 (CIS)
  • ‘A Guide for Subcontractors with Registration Cards’ Ref IR 117 (CIS)

These information leaflets can be obtained by contacting:

Inland Revenue,

Beaufort House,

31 Wellington Place,

Belfast BT1 6BH

Phone: 028 9053 2300

Web site: www.inlandrevenue.gov.uk/cis/index.htm

Suppliers will not be awarded a contract without the appropriate certificate!

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