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HMRC internal manual

Construction Industry Scheme Reform Manual

Register and maintain subcontractor: turnover test: legal background to the test

CISR44600 Action guide contents

The legislation relating to the turnover test is found in the following sections of FA2004 and Statutory Instruments


Individuals Paragraph 3, Schedule 11
Partnerships Paragraph 7, Schedule 11
Companies Paragraph 11, Schedule 11

The Income Tax (Subcontractors in the Construction Industry) Regulations 2005

Turnover thresholds Regulation 28
Prescribed evidence Regulation 29
The Standard test Regulation 29(1)
The Alternative test Regulation 29(1)
The Inherited receipts test Regulation 29(2)(b) and (c)
The Transferred receipts test Regulation 29(2)(e) and (3)
The Prospective receipts test Regulation 29(2)(d)
The Incidental receipts test Regulation 31
The Averaging rule Regulation 29(1)(c)(ii)