CISR43100 | Register and maintain subcontractor: Tax Treatment Qualification Test (TTQT) - Claims of problems with ‘Cash-flow’

| CISR43600 | Action guide contents | |—————————————————————————————————–|———————–|

HMRC have, in the past, only accepted cash-flow problems as a reasonable excuse (CISR81020) where the subcontractor could clearly demonstrate that this was due to the unexpected failure of a business that owed money to the subcontractor, or sudden difficulty in arranging finance, where the general background of the subcontractor was one of good compliance.

In considering such claims you should refer to the detailed guidance at CISR81080.