CISR43000 - Register and maintain subcontractor: gross payment or payment under deduction: contents

  1. CISR43600
    Action guide contents
  2. CISR43010
    Introduction
  3. CISR43020
    Applying the tests for gross payment status
  4. CISR43030
    Changing a subcontractor's Tax Treatment
  5. CISR43040
    Changing a subcontractor's Tax Treatment from gross to net
  6. CISR43050
    Changing a subcontractor's Tax Treatment from net to gross
  7. CISR43060
    No Compliance history cases
  8. CISR43070
    Tax Treatment Qualification Test (TTQT) - Introduction
  9. CISR43080
    Tax Treatment Qualification Test (TTQT) - Employer tax debts
  10. CISR43090
    Tax Treatment Qualification Test (TTQT) - ‘Time to pay’ arrangements
  11. CISR43100
    Tax Treatment Qualification Test (TTQT) - Claims of problems with ‘cash-flow’
  12. CISR43110
    Tax Treatment Qualification Test (TTQT) - Group payment arrangements
  13. CISR43120
    Tax Treatment Qualification Test (TTQT) - Manual check
  14. CISR43130
    Tax Treatment Qualification Test (TTQT) - Self Assessment re-instated payments on account (POA)
  15. CISR43140
    Ad hoc' Tax Treatment Qualification Test (TTQT)
  16. CISR43150
    System ‘Ad-hoc’ Tax Treatment Qualification Test (TTQT)
  17. CISR43160
    Information only' Tax Treatment Qualification Test (TTQT)
  18. CISR43170
    Notification of refusal
  19. CISR43180
    Turnover test failures
  20. CISR43190
    Joint concerns / ventures
  21. CISR43200
    Change in type of concern
  22. CISR43210
    Sole trader or partnership becoming a company
  23. CISR43220
    Sole trader becoming a partnership
  24. CISR43230
    Two or more sole traders or partnerships merging to form a new partnership
  25. CISR43240
    Two or more sole traders or partnerships merging to form a new company
  26. CISR43250
    Management take-overs
  27. CISR43260
    Companies acting as undisclosed agents