HMRC letters • Plain English

CIS registration confirmation letter

When you register for the Construction Industry Scheme, HMRC confirms your payment status: net of deduction (20% taken by the contractor) or gross (no deduction, if you applied and qualify). HMRC's manual calls the confirmation CIS313. If you are not registered, contractors must deduct 30%.

By The HandySums teamLast checked:

Who gets this

New CIS subcontractors and anyone who has just applied.

How to recognise it

  • It confirms you are registered for CIS and states your payment status.
  • It may mention gross payment status if you applied.
  • It is sent to you; contractors are separately told your status when they verify you.

What to do

  1. Keep the letter with your records.
  2. Check the details (name, UTR, National Insurance number) are exactly as you registered.
  3. Give your UTR to every contractor so they can verify you.
  4. If you were deducted at 30% before you registered, keep the statements and claim the extra back through your tax return.

By when

Register before your first CIS job so contractors deduct 20% instead of 30%.

What happens if you ignore it

  • Contractors must deduct 30% from your payments.
  • Deductions only become a refund when you file Self Assessment.

Official GOV.UK pages

CIS313 comes from HMRC's internal manual (CISR51060), not from a GOV.UK guide page.

Not sure it is genuine?

Do not use any link or phone number printed in a message you are unsure about. Check the list of genuine HMRC letters, then find HMRC’s contact details on GOV.UK yourself. You never need to upload your letter to HandySums, and we would never ask.

CalculatorCIS tax and refund calculatorCheck the CIS that should have been taken, spot deductions on materials, and estimate your refund or bill.CalculatorEstimate your refund from monthly statementsEnter each monthly CIS statement and see your total labour, deductions and materials, a likely refund, and which tax years you can still claim.GuideHow to register as self-employed in CISGet your UTR, register for CIS at 20% instead of 30%, and the deadlines that apply.

Sources and review

Last checked: 1 November 2026. What this letter is, the deadlines and the penalties described on this page. Written and checked by the HandySums team against the GOV.UK pages below. HandySums is independent and not an accountancy firm — see how we check our sums.

A guide, not tax advice. Results and explanations are a guide and HMRC has the final say. Always follow the dates and instructions on your own letter, and check with HMRC or a qualified accountant if unsure.