»Ê¹ÚÌåÓýapp

Cookies on GOV.UK

We use some essential cookies to make this website work.

We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.

We also use cookies set by other sites to help us deliver content from their services.

You have accepted additional cookies. You can change your cookie settings at any time.

You have rejected additional cookies. You can change your cookie settings at any time.

View cookies
Skip to main content
GOV.UK

Navigation menu

Menu
Search GOV.UK

Services and information

  • Benefits
  • Births, death, marriages and care
  • Business and self-employed
  • Childcare and parenting
  • Citizenship and living in the UK
  • Crime, justice and the law
  • Disabled people
  • Driving and transport
  • Education and learning
  • Employing people
  • Environment and countryside
  • Housing and local services
  • Money and tax
  • Passports, travel and living abroad
  • Visas and immigration
  • Working, jobs and pensions

Government activity

  • Departments

    Departments, agencies and public bodies

  • News

    News stories, speeches, letters and notices

  • Guidance and regulation

    Detailed guidance, regulations and rules

  • Research and statistics

    Reports, analysis and official statistics

  • Policy papers and consultations

    Consultations and strategy

  • Transparency

    Data, Freedom of Information releases and corporate reports

Search

Beta This part of GOV.UK is being rebuilt � find out what beta means

  1. Home
HMRC internal manual

Construction Industry Scheme Reform Manual

From:
HM Revenue & Customs
Published
16 April 2016
Updated:
24 April 2025 - See all updates
  1. Back to contents
  2. CISR40000
  3. CISR43000

CISR43600 - Register and maintain subcontractor: gross payment or payment under deduction: contents

  1. CISR43610
    Changing Tax Treatment from gross to net following compliance failures by the subcontractor
  2. CISR43620
    Changing Tax Treatment from gross to net following a request from the subcontractor
  3. CISR43630
    Changing a subcontractor's Tax Treatment from net to gross
  4. CISR43640
    No Compliance History cases
  5. CISR43650
    Ad hoc' Tax Treatment Qualification Test (TTQT)
  6. CISR43660
    Information only' Tax Treatment Qualification Test (TTQT)
  7. CISR43670
    Applications involving joint concerns or change in type of concern
  8. CISR43680
    Finalise incomplete Tax Treatment - Sole traders
  9. CISR43690
    Finalise incomplete Tax Treatment - Partnerships
  10. CISR43700
    Finalise incomplete Tax Treatment - Companies, Unincorporated bodies and Trusts
  11. CISR43710
    Voluntary Arrangement cases
Next page

Is this page useful?

  • Maybe
Thank you for your feedback

Help us improve GOV.UK

Don’t include personal or financial information like your National Insurance number or credit card details.

Help us improve GOV.UK

To help us improve GOV.UK, we’d like to know more about your visit today. .

Services and information

  • Benefits
  • Births, death, marriages and care
  • Business and self-employed
  • Childcare and parenting
  • Citizenship and living in the UK
  • Crime, justice and the law
  • Disabled people
  • Driving and transport
  • Education and learning
  • Employing people
  • Environment and countryside
  • Housing and local services
  • Money and tax
  • Passports, travel and living abroad
  • Visas and immigration
  • Working, jobs and pensions

Government activity

  • Departments
  • News
  • Guidance and regulation
  • Research and statistics
  • Policy papers and consultations
  • Transparency
  • How government works
  • Get involved

Support links

  • Help
  • Privacy
  • Cookies
  • Accessibility statement
  • Contact
  • Terms and conditions
  • Rhestr o Wasanaethau Cymraeg
  • Government Digital Service
All content is available under the , except where otherwise stated