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CIS /Sole Trader Registration

Agency Legislation: ESM2055 - Employment Status Manual - HMRC internal manual - GOV.UK (

CIS/Sole trader engagement contains the following aspects:

  • Unique Tax Reference number and proof of self-employment is a requirement.

  • A process to confirm whether the ‘right of SDC’ exists for a certain level of job role and/or assignment is recommended.

  • Sub-contractors are engaged on a fully compliant Contract for Services.

  • CIS tax deducted at 20% (standard) or 30% (higher rate) via preferred FCSA payroll company after verification with HMRC. NI contributions are paid directly by the contractor.

  • Non-CIS sub-contractors are paid a Gross amount and settle their tax requirements at year-end. NI contributions are also paid directly by the contractor.

​Proof of right to work in the UK

​The forms of ID we can accept are as follows: Passport, Birth Certificate & Proof of National Insurance Number (official documentation, not a previous payslip), EU Passport with proof of settled status, Passport with valid Biometric Residence Permit.