CISR49010 - Register and maintain subcontractor: scheduled review: introduction

Scheduled Review is another name for a periodic test a subcontractor must pass to continue with (or gain) 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 net payment status can gain gross payment status
• explanation of the test and terms used.