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Contents

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: turnover test: contents
  2. Register and maintain subcontractor: turnover test: applications in Welsh

CISR44240 | Register and maintain subcontractor: turnover test: applications in Welsh

From HM Revenue & Customs · Construction Industry Scheme Reform Manual

| CISR44600 | Action guide contents | |—————————————————————————————————–|———————–|

All applications made in Welsh will be processed at North Wales Area – Porthmadog.

Where such an application fails the turnover test, there are special arrangements forissuing a refusal letter in Welsh. You should note the result and issue the appropriaterefusal letter from stocks provided by that office.

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