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Official guidance
Construction Industry Scheme Reform Manual

CISR49600 · Register and maintain subcontractor: scheduled review

  • CISR49610 · Register and maintain subcontractor: Finalising an ‘Incomplete’ scheduled review TTQT - Introduction
  • CISR49620 · Register and maintain subcontractor: Finalising an ‘Incomplete’ scheduled review TTQT - Sole traders
  • CISR49630 · Register and maintain subcontractor: Finalising an ‘Incomplete’ scheduled review TTQT - Partners in a partnership
  • CISR49640 · Register and maintain subcontractor: Finalising an ‘Incomplete’ scheduled review TTQT - Companies
  1. Register and maintain subcontractor: scheduled review: contents
  2. Register and maintain subcontractor: Finalising an ‘Incomplete’ scheduled review TTQT - Introduction

CISR49610 | Register and maintain subcontractor: Finalising an ‘Incomplete’ scheduled review TTQT - Introduction

From HM Revenue & Customs · Construction Industry Scheme Reform Manual

CISR ReferenceTopic
CISR49000Information contents

The CIS Manual at CISR49030 gives general guidance about a scheduled review that is ‘incomplete’. The action guides below detail what you need to do before finalising the scheduled review TTQT as a ‘fail’.

The actions that you now need to take before finalising the scheduled review are set out below and depend on the type of subcontractor concerned;

CISR ReferenceScheduled Review
CISR49620Finalising an ‘Incomplete’ scheduled review TTQT - sole traders
CISR49630Finalising an ‘Incomplete’ scheduled review TTQT - partners in a partnership
CISR49640Finalising an ‘Incomplete’ scheduled review TTQT - companies
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