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HMRC internal manual

Construction Industry Scheme Reform Manual

Register and maintain subcontractor: Gross payment or payment under deduction: ''Information only'' Tax Treatment Qualification Test (TTQT)

CISR43600  Action guide contents

There is a facility to run an ‘‘Information only’’ Tax Treatment Qualification Test (TTQT). This can be requested for any reason but could include the following situations:

  • Where you felt that the subcontractor was not meeting their compliance obligations or you were conducting an employer compliance review.
  • Where either the Business Test or the Turnover Test is failed, and you want to know what the result of any Compliance Test would have been. This is so that where any appeal against the Business Test or Turnover Test failure is made by the applicant; you may inform them of any Compliance failures also found.
  • A Tax Treatment appeal has been made and some time has passed since the automated TTQT was run. The Decision Maker, Review Officer (where an internal review is requested) or the Tribunal Caseworker (at their discretion) may request an ‘‘Information only’’ TTQT to indicate whether the subcontractor has been meeting their compliance obligations since the date the automated TTQT was run. This will be particularly useful where the appeal is going forward to a Tribunal hearing and you wish to demonstrate whether the ‘reason to expect’ test (see CISR46100) is passed.

This ‘‘Information only’’ TTQT has no effect on the tax treatment of the subcontractor, and no output is generated by CIS to the subcontractor. The result of your request for an ‘‘Information only’’ TTQT should be visible within View Customer (See CISR90150) within 24 hours of your request.

Note: that an ‘‘Information only’’ TTQT can be requested where the subcontractor has either gross or net tax treatment currently.

An ‘‘Information only’’ TTQT cannot be run where any of the following circumstances are present

  • There is already an outstanding TTQT request.
  • There is already an ‘‘unconfirmed’’ TTQT result present.

Where one of these two circumstances is present, then CIS will display a message informing the user that an ‘‘Information only’’ TTQT cannot be requested at the current time.