Yes Martin this is true, in answer to Ians post all you do to register is visit your local tax office, fill in a couple of forms, company details etc, take photo id with you like a driving licence, proof of address, a passport photograph used for the card, you have to sign the form infront of the tax official, enter details of other directors and get them to sign form, if required fill in the form for the exepmtion card/cert, you get the cis card in around 10days. When you get work within the construction industry you take your card in to the appropriate person they photo copy your card, when you invoice them keep materials seperate as the 18% is only taken from the labour element. As Martin said you can offset this deduction against paye smp etc.