Help

[MK_Dizzle]

Hi I'm trying to set my friend up in CIS but I can't find the form anywhere online and online registration requires things that he doesn't have like a unique tax payers reference. He's asked me to help him set up do his book keeping and file a return or claim back at end of year but HMRCs website don't allow me to register him

 

[Truemanbrown]

What you should do is register you friend as being self employed by completing and submitting the Form CWF1.

Once you friend has received the 10 digit UTR, your friend should call HMRC CIS Helpline on 0845 366 7899. He should tell that he wants to be registered as a subcontractor.

If he does he any work before he informs HMRC that he is a subcontractor then the contractor will have to deduct tax under CIS at a rate of 30%.