CISR49010 | Register and maintain subcontractor: scheduled review: introduction

| CISR49600 | Action guide contents | |—————————————————————————————————–|———————–|

Scheduled or Ongoing Review are names for a periodic test a subcontractor must pass to retain gross payment status under CIS. This section of the guidance covers how the test is applied; its interaction with the Tax Treatment Qualifying Test (TTQT) and related issues.

Particular areas covered are

• how the test is applied against subcontractor records

• how a subcontractor currently on gross payment status can have their gross payment status withdrawn

• explanation of the test and terms used.