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CISR43000 | Register and maintain subcontractor: gross payment or payment under deduction: contents

From HM Revenue & Customs · Construction Industry Scheme Reform Manual

Contents19 entries

  1. CISR43600Register and maintain subcontractor: gross payment or payment under deduction: contents
  2. CISR43020Register and maintain subcontractor: gross payment or payment under deduction: applying the tests for gross payment status
  3. CISR43030Register and maintain subcontractor: gross payment or payment under deduction: changing a subcontractor's tax treatment
  4. CISR43040Register and maintain subcontractor: gross payment or payment under deduction: changing a subcontractor's tax treatment from gross to net
  5. CISR43050Register and maintain subcontractor: gross payment or payment under deduction: changing a subcontractor's tax treatment from net to gross
  6. CISR43100Register and maintain subcontractor: Tax Treatment Qualification Test (TTQT) - Claims of problems with ‘Cash-flow’
  7. CISR43110Register and maintain subcontractor: Tax Treatment Qualification Test (TTQT) - Group payment arrangements
  8. CISR43120Register and maintain subcontractor: Tax Treatment Qualification Test (TTQT) - Manual TTQT check
  9. CISR43130Register and maintain subcontractor: Tax Treatment Qualification Test (TTQT) - Self Assessment re-instated payments on account (POA)
  10. CISR43140Register and maintain subcontractor: Gross payment or payment under deduction: Ad-hoc Tax treatment Qualification Test (TTQT)
  11. CISR43160Register and maintain subcontractor: Gross payment or payment under deduction: ''Information only'' Tax Treatment Qualification Test (TTQT)
  12. CISR43180Register and maintain subcontractor: gross payment or payment under deduction: turnover test failures
  13. CISR43190Register and maintain subcontractor: gross payment or payment under deduction: joint concerns / ventures / limited liability partnerships.
  14. CISR43200Register and maintain subcontractor: gross payment or payment under deduction: change in the type of concern
  15. CISR43210Register and maintain subcontractor: gross payment or payment under deduction: sole trader or partnership becoming a company
  16. CISR43220Register and maintain subcontractor: gross payment or payment under deduction: sole trader becoming a partnership
  17. CISR43230Register and maintain subcontractor: gross payment or payment under deduction: two or more sole traders or partnerships merging to form a new partnership
  18. CISR43240Register and maintain subcontractor: gross payment or payment under deduction: two or more sole traders or partnerships merging to form a new company
  19. CISR43250Register and maintain subcontractor: gross payment or payment under deduction: management take-overs