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HMRC internal manual

Construction Industry Scheme Reform Manual

HM Revenue & Customs
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Register and maintain subcontractor: business test: apply preliminary business test

CISR45000 Information contents

Apply preliminary business test

This action guide serves as a checklist of points to consider as you assess anapplicant’s business to decide if it is genuine.

Has the applicant completed or supplied all of the business details section on theapplication?

If not ,return the form for completion.

Is the applicant carrying on a business in the UK?

Does the business involve work within the construction industry or the supply of labourfor such work?

Does the business make use of a cheque account at a bank or building society?

This should not normally be a deposit or savings account.