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HMRC internal manual

Construction Industry Scheme Reform Manual

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HM Revenue & Customs
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Register and maintain subcontractor: business test: test failures

CISR45600 Action guide contents
   

Where an application has failed the business test the applicant will have been advised of the reason why the application has failed on form CIS308. Form CIS308 tells the applicant to write to the ‘Appeals Inspector’ if they do not accept the decision. On receipt of the letter of appeal the ‘Appeal Handler’ should record the date the appeal was received.

Applications are unlikely to fail by reference to the business test alone, and any gross payment application failures considered on this basis must be agreed by a Higher Officer. Even if the Higher Officer agrees that the applicant fails the business test, it is advisable to prepare a case for possible appeal by looking at the applicant’s compliance record, so the compliance test should also be carried out.