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HMRC internal manual

Construction Industry Scheme Reform Manual

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HM Revenue & Customs
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Register and maintain subcontractor: turnover test: The test period

CISR44600 Action guide contents
   

The turnover ‘test period’ is uniform for all kinds of applicant. It is thepreceding 12 month period ending on the date of application. It is the same as thequalifying period’ used for the purposes of the compliance test.