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HMRC internal manual

Construction Industry Scheme Reform Manual

Register and maintain subcontractor: Finalising an ‘Incomplete’ scheduled review TTQT - Introduction

CISR49000 Information contents
   

The CIS Manual at CISR49030 gives general guidance about a scheduled review that is ‘incomplete’. The action guides below detail what you need to do before finalising the scheduled review TTQT as a ‘fail’.

The actions that you now need to take before finalising the scheduled review are set out below and depend on the type of subcontractor concerned;

CISR49620 Finalising an ‘Incomplete’ scheduled review TTQT - sole traders
   
CISR49630 Finalising an ‘Incomplete’ scheduled review TTQT - partners in a partnership
CISR49640 Finalising an ‘Incomplete’ scheduled review TTQT - companies