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HMRC internal manual

Construction Industry Scheme Reform Manual

HM Revenue & Customs
, see all updates

Register and maintain subcontractor: turnover test: alternative test


CISR44600 Action guide contents

To pass this test the applicant must:

  • be a partnership or company


  • 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.