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CISR42690 | Register and maintain subcontractor: the registration process: register trust for gross payment

From HM Revenue & Customs · Construction Industry Scheme Reform Manual

| CISR42000 | Information contents | |—————————————————————————————————–|———————-|

This action guide explains how to register a trust application for Gross Payment made on form CIS304. It is unlikely that you will receive a large number of cases involvingTrusts. To register a Trust subcontractor for gross payment firstly:

  1. Check that all of the boxes referred to at Step 1 of CISR42680 have been fully completed by the trustee

  2. Confirm that the Trust is in receipt of CIS Income.

  3. Establish the turnover of the Trust (See boxes 32 and 33 of form CIS304).

  4. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)