CISR44110 | Register and maintain subcontractor: turnover test: The test period
From HM Revenue & Customs · Construction Industry Scheme Reform Manual
| CISR44600 | Action guide contents |
The turnover 'test period' is uniform for all kinds of applicant. It is the preceding 12 month period ending on the date of application. It is the same as the 'qualifying period' used for the purposes of the compliance test.