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HMRC internal manual

Construction Industry Scheme Reform Manual

HM Revenue & Customs
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Register and maintain subcontractor: turnover test: sole trader

CISR44000 Information contents

This action guide explains how you apply the turnover test to a sole trader applicant.

  1. Check that the applicant has entered figures in fields (A), (B) and (C) in ‘Part B Turnover Test’ section of form CIS302.

If not, proceed to step 2.

If yes, proceed to step 3.

  1. If fields (A), (B) and (C) have not been completed, have fields (A) and (C) been completed showing the same figure with field (B) being left blank, showing a dash or other indication that ‘Nil’ is intended?

If so, proceed to step 3.

If not, do not apply the test but proceed as follows

* print a copy of the letter A set out below
* take a copy of the application page showing the incomplete entry and write the applicant’s UTR on it
* send the letter and application page copy to the applicant to supply a complete set of figures
  1. Open the CIS System page entitled ‘Turnover and Business Test Details’ and enter figures taken from the corresponding fields in the application form in the following window fields
* Gross Amount of Payments
* Cost of Materials (leave this blank if the application form shows a blank, a zero, a dash or the words 'nil' or 'none')
* Net Construction Turnover
  1. Select ‘Next’ to carry out the business test.

Letter A for applicant - Applications returned for turnover test correction



Your [company’s/firm’s*] application needs to be amended because

Turnover Test Figures*

You have not entered amounts for each item and it is unclear whether an entry forMaterials’ is required (see copy attached). Please now enter the missing details on theattached copy, and return this to me.


The section stating number of partners/relevant persons has not been fully completed (seecopy attached). Please now enter the missing details on the attached copy, and return thisto me.

Your application cannot proceed without the above information.

Your early reply is therefore essential.

Thank you

[* delete as necessary]