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HMRC internal manual

Construction Industry Scheme Reform Manual

Register and maintain subcontractor: scheduled review: introduction

CISR49600 Action guide contents

Scheduled or Ongoing Review are names for a periodic test a subcontractor must pass to retain gross payment status under CIS. This section of the guidance covers how the test is applied; its interaction with the Tax Treatment Qualifying Test (TTQT) and related issues.

Particular areas covered are

  • how the test is applied against subcontractor records
  • how a subcontractor currently on gross payment status can have their gross payment status withdrawn
  • explanation of the test and terms used.