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Contents

Official guidance
Construction Industry Scheme Reform Manual

CISR40000 · Register and maintain subcontractor

  • CISR41000 · Overview
  • CISR42000 · The registration process
  • CISR43000 · Gross payment or payment under deduction
  • CISR44000 · Turnover test
  • CISR45000 · Business test
  • CISR46000 · Compliance test
  • CISR48000 · Appeals against refusal or cancellation of gross payment status
  • CISR49000 · Scheduled review
  • CISR41070 · Update Subcontractors details - Cessation of trade of a Subcontractor
  • CISR43010 · Gross payment or payment under deduction: introduction
  • CISR43060 · Gross payment or payment under deduction: No Compliance History cases
  • CISR43070 · Introduction
  • CISR43080 · Tax Treatment Qualification Test (TTQT) - Employer tax debts
  • CISR43090 · Tax Treatment Qualification Test (TTQT) - ‘Time to pay’ arrangements
  • CISR43150 · Gross payment or payment under deduction: System ‘Ad-hoc’ Tax treatment Qualification Test (TTQT)
  • CISR43170 · Gross payment or payment under deduction: notification of refusal
  • CISR43260 · Gross payment or payment under deduction: Companies acting as undisclosed agents
  • CISR44020 · Turnover test: applying the turnover test
  • CISR44110 · Turnover test: The test period
  • CISR44150 · Turnover test: legal background to the test
  • CISR46010 · Compliance test: introduction
  • CISR46020 · Compliance test: sole traders
  • CISR46030 · Compliance test: partnerships
  • CISR46040 · Compliance test: companies
  • CISR46060 · Compliance test: main reasons for failure
  1. Register and maintain subcontractor: contents
  2. Register and maintain subcontractor: turnover test: The test period

CISR44110 | Register and maintain subcontractor: turnover test: The test period

From HM Revenue & Customs · Construction Industry Scheme Reform Manual

CISR44600Action 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.

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