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HMRC internal manual

Construction Industry Scheme Reform Manual

From
HM Revenue & Customs
Updated
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Register and maintain subcontractor: turnover test: alternative test

 

CISR44600 Action guide contents
   

To pass this test the applicant must:

  • be a partnership or company

and

  • have a net construction turnover equal to or exceeding £100,000 in the 12 months preceding the date of application

For most applications net turnover put forward will be turnover earned by the applicant business in its own right. However, some applicants may seek to pass the test on the basis of

  • Inherited receipts (See CISR44190)
  • Transferred receipts (See CISR44200)

If these receipts are acceptable for the turnover test they should be treated as though directly earned by the applicant when applying the rules of the Alternative test.