CISR43670 - Register and maintain subcontractor: gross payment or payment under deduction: applications involving joint concerns or change in type of concern

This action guide gives an outline process of how to deal with unusual applications and highlights particular features of these cases. Detail on each case is covered in the associated information panels.

Mixed Partnerships

• Issue the appropriate number of CIS application forms
• If the partnership is not a legal partnership, or the company involved claims to be an exempt wholly-owned subsidiary, submit the file and application forms (See CISR97030). to the CIS Advisory Team
• In other cases, apply the turnover test, business test and compliance test as usual.

Joint Ventures and Partnerships of Companies.

• Send one form CIS304 (Partnership Application) to the company secretary of the senior company. The CIS304 should be completed and returned to the Processing Office together with

Change in type of concern

Where there is a change in the constitution of a business, you should first read the information guide at CISR43140 and then proceed in accordance with one of the panels below depending upon the circumstances of the case.

Partnership becomes sole trader

• Proceed as in a sole trader application unless any particular difficulties arise, in which case you should submit the case (See CISR97030) to the CIS Advisory Team.

Sole trader or partnership becomes company

• Proceed as in a company application unless any particular difficulties arise, in which case you should submit the case (See CISR97030) to the CIS Advisory Team.

Sole trader becomes partnership

• Proceed as in a partnership application unless any particular difficulties arise, in which case you should submit the case (See CISR97030) to the CIS Advisory Team.

Two or more sole traders or partnerships merge to form a new partnership

• Treat the new partnership as a new business and proceed as follows