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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: checking gross turnover

CISR44000 Information contents

This action guide explains how you check the validity of figures provided for the turnover test by an applicant who appears to have passed the three statutory tests.

  1. Check the figures supplied for gross construction turnover on the application.
* Has VAT been excluded?
* If it has not make a note on the Checklist.
  1. Check the figures supplied on the application form for materials.
* The figures should match any records HMRC holds.
* If they clearly do not, make a note on the Checklist.
  1. For partnership and company applications, check the number of partners/relevant persons entered on the application form against any records HMRC has. See CISR44660 for more detail on this.
* If there are any discrepancies, make a note on the Checklist.
  1. If you require further evidence to satisfy yourself on any aspect of the checks, write to the applicant to request supplementary evidence.

  2. Examine your findings from the checks.

* If there are any discrepancies you feel amount to manipulation, you should consider referring the case to the CIS Advisory Team (See [CISR44670]( for consideration of penalties.
* If you need to adjust any figures as a result of the checks, re-apply the turnover test.
* If the checks are passed, continue with any other checks of the application.