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HMRC internal manual

Construction Industry Scheme Reform Manual

Register and maintain subcontractor: turnover test: how the test works

CISR44600 Action guide contents

The turnover test requires the applicant to have ‘net turnover’ exceeding a‘threshold’ during the ‘qualifying period’. These terms are explained in detailin the following information panels.

Net Turnover (CISR44130)

Threshold (CISR44100)

Qualifying period (CISR44110)

The size of the threshold depends on the status of the applicant (whether an individual,partner or company). This affects

  • the number of persons that have to be taken into account in calculating the turnover test ‘multiple’
  • whether the applicant is eligible for the alternative test

What is known as the ‘turnover test’ breaks down into 7 tests that areexplained in the following information panels