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HMRC internal manual

Construction Industry Scheme Reform Manual

Register and maintain subcontractor: turnover test: advice to unrepresented subcontractors

CISR44600 Action guide contents

Where an un-represented applicant for gross payment status is not satisfied with adviceprovided by

  • notes accompanying the application form
  • the Subcontractor Helpline

an appointment can be arranged with a Higher Officer.

At this meeting you should

  • explain which tests are available to that subcontractor
  • explain how each available test works (including giving guidance about the test period, what turnover is relevant and calculating the number of partners or relevant persons where appropriate)
  • explain what supporting evidence may be requested (accounts, invoices, other documents as appropriate for each relevant test)
  • explain that the choice of which test to use rests with the subcontractor
  • assist the subcontractor with any calculations

However you should not complete the form. You should also not agree the figuressupplied by the subcontractor, unless you see and agree the prime records.