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- how a subcontractor currently on gross payment status can have their gross payment status withdrawn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.