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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 number of partners / relevant persons

CISR44000 Information contents

This action guide explains how you should check the accuracy of the number of partners/ relevant persons shown on the application.

As the number of partners / relevant persons has a direct bearing on the level of thestandard turnover test that the partnership or company has to pass, it is quite importantthat we are satisfied that the application shows the true figure.

However, there are not that many sources against which the figure may be checked.


Check the partnership record on SA to see if the number quoted on the application looksaccurate.

Are there any old application forms or documents in the CIS folder showing the number ofpartners used on previous applications. If so, does the current figure look right?


Check out any old application forms in the CIS32 folder to see if the current quotednumber of relevant persons looks about right.

Discrepancies - Action to take

If you have reason to believe that the number of partners / relevant persons quoted onthe application is not right, you should contact the CIS Advisory Team (See CISR97030) for advice.