»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

CISR44000 - Register and maintain subcontractor: turnover test: contents

  1. CISR44600
    Action guide contents
  2. CISR44010
    Introduction
  3. CISR44020
    Applying the turnover test
  4. CISR44030
    Preliminary check
  5. CISR44040
    Post–acceptance evidence checks
  6. CISR44050
    Checking gross turnover
  7. CISR44060
    Checking related materials figures
  8. CISR44070
    Checking number of partners / relevant persons
  9. CISR44080
    Penalties for false figures
  10. CISR44090
    How the test works
  11. CISR44100
    »Ê¹ÚÌåÓýapp threshold explained
  12. CISR44110
    Test period
  13. CISR44120
    Determining the 'multiple' for concerns
  14. CISR44130
    Net turnover explained
  15. CISR44140
    Advice to unrepresented subcontractors
  16. CISR44150
    Legal background to the test
  17. CISR44160
    Standard test
  18. CISR44170
    Alternative test
  19. CISR44180
    Subsidiary company test
  20. CISR44190
    Inherited receipts test
  21. CISR44200
    Transferred receipts test
  22. CISR44210
    Prospective receipts test
  23. CISR44220
    Incidental receipts test
  24. CISR44230
    Averaging rule
  25. CISR44240
    Applications in Welsh
Previous page
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