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Official guidance
Construction Industry Scheme Reform Manual

CISR44000 · Register and maintain subcontractor: turnover test

  • CISR44600 · Register and maintain subcontractor: turnover test
  • CISR44010 · Introduction
  • CISR44030 · Preliminary check
  • CISR44040 · Post- acceptance evidence checks
  • CISR44050 · Checking gross turnover
  • CISR44060 · Checking related materials figures
  • CISR44070 · Checking number of partners / relevant persons
  • CISR44080 · Penalties for false figures
  • CISR44090 · How the test works
  • CISR44100 · The threshold explained
  • CISR44120 · Determining the ‘multiple’ for concerns
  • CISR44130 · Net turnover explained
  • CISR44140 · Advice to unrepresented subcontractors
  • CISR44160 · Standard test
  • CISR44170 · Alternative test
  • CISR44180 · Subsidiary company test
  • CISR44190 · Inherited receipts test
  • CISR44200 · Transferred receipts test
  • CISR44210 · Prospective receipts test
  • CISR44220 · Incidental receipts test
  • CISR44230 · Averaging rule
  • CISR44240 · Applications in Welsh
  1. Register and maintain subcontractor: contents
  2. Register and maintain subcontractor: turnover test: contents

CISR44000 | Register and maintain subcontractor: turnover test: contents

From HM Revenue & Customs · Construction Industry Scheme Reform Manual

Contents22 entries

  1. CISR44600Register and maintain subcontractor: turnover test: contents
  2. CISR44010Register and maintain subcontractor: turnover test: introduction
  3. CISR44030Register and maintain subcontractor: turnover test: preliminary check
  4. CISR44040Register and maintain subcontractor: turnover test: post- acceptance evidence checks
  5. CISR44050Register and maintain subcontractor: turnover test: checking gross turnover
  6. CISR44060Register and maintain subcontractor: turnover test: checking related materials figures
  7. CISR44070Register and maintain subcontractor: turnover test: checking number of partners / relevant persons
  8. CISR44080Register and maintain subcontractor: turnover test: penalties for false figures
  9. CISR44090Register and maintain subcontractor: turnover test: how the test works
  10. CISR44100Register and maintain subcontractor: turnover test: the threshold explained
  11. CISR44120Register and maintain subcontractor: turnover test: determining the ‘multiple’ for concerns
  12. CISR44130Register and maintain subcontractor: turnover test: net turnover explained
  13. CISR44140Register and maintain subcontractor: turnover test: advice to unrepresented subcontractors
  14. CISR44160Register and maintain subcontractor: turnover test: standard test
  15. CISR44170Register and maintain subcontractor: turnover test: alternative test
  16. CISR44180Register and maintain subcontractor: turnover test: subsidiary company test
  17. CISR44190Register and maintain subcontractor: turnover test: inherited receipts test
  18. CISR44200Register and maintain subcontractor: turnover test: transferred receipts test
  19. CISR44210Register and maintain subcontractor: turnover test: prospective receipts test
  20. CISR44220Register and maintain subcontractor: turnover test: incidental receipts test
  21. CISR44230Register and maintain subcontractor: turnover test: averaging rule
  22. CISR44240Register and maintain subcontractor: turnover test: applications in Welsh
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