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HMRC internal manual

Construction Industry Scheme Reform Manual

View Customer and Record Contact: Subcontractors Business and Turnover Test details


Having followed the steps listed at CISR90020 to gain entry to view a subcontractor record, and then selected View Customer from the CIS Main Menu, the next window visible will be the Registration Details window. From this window you should now select the [Business and Turnover Test Details] tab at the top of the window.

Business and Turnover Test

Subcontractors may apply to HMRC for approval to be paid gross by their contractors. Such requests can be granted where the subcontractor meets certain qualifying conditions set within the Business Test, the Turnover Test (and the TTQT test, also known as the Compliance Test).

See CISR44000 onwards for more information on the Turnover Test

See CISR45000 onwards for more information on the Business Test

See CISR46000 onwards for more information on the Compliance Test.

Business and Turnover Test Details window

This window is divided into two panels:

  • Test Results
  • Business Test Details

Test Results

The lower panel lists separately the dates, and results - shown as PASS or FAIL, of any Business Tests taken, and the dates and results of any Turnover Tests taken.

To view details pertaining to each test you should select the date of the test required. This will then populate the upper panel of the window with the details used in each test on those dates.

Business Test Details

Business Test Details

  • The date of the test
  • Test result - PASS or FAIL
  • Bank Account details supplied - (Bank account name, sort code and account number)
  • Full Employment History Indicator - The result shown will be YES or NO. This information will only be obtained if the subcontractor is applying for gross payment status at registration. (The test applied looks at the 12-month period prior to commencement of construction operations in the UK).
  • Reasons for Non-Employment - If appropriate, any non-employment activities in the same 12-month period will be recorded.

Turnover Test Details

  • The date of the test
  • Test result - PASS or FAIL
  • Details of the Gross Turnover (excluding VAT), Materials and Net Turnover.
  • Cost of Materials
  • Net Construction Turnover
  • Number of Relevant Persons - This is displayed for all taxpayer types although it will not be relevant for a sole trader. (For partnership and company applications using the standard turnover test the individual threshold must be multiplied by the number of partners or relevant persons).