CISR95020 - Worklists: Information: Manual Compliance Checks

To qualify for gross payment status an applicant must pass the Tax Treatment Qualification Test (TTQT) - see FA04/S64/SCH11.

This test will be activated when

• an application is made to be registered with gross payment status
• a registered subcontractor asks to be changed from net to gross payment status
• a periodic check is made to ensure that subcontractors with gross payment status are continuing to be compliant (This is known as 'Scheduled Review', see CISR49000).

Ordinarily the TTQT will be an automated process run by the CIS IT system but there may be exceptions when this procedure cannot be undertaken or completed automatically, and in these cases an 'Incomplete TTQT' worklist entry will be generated on the PEGA system. Where an automated check is not possible, a manual TTQT must be made. This will mean checking the subcontractor’s returns and payments record for CIS, Self Assessment, COTAX and, if an employer, PAYE/NICs, for the previous 12 months. Before undertaking a manual TTQT you must refer to the main TTQT guidance at CISR43070 and then the individual action guides shown below depending on the type of applicant

For a full list of the other exceptions where the TTQT is incomplete please see the main TTQT guidance sections at

CISR43680 (sole traders),

CISR43690 (partnerships), and

CISR43700 (companies, unincorporated bodies and trusts).

When the system identifies a TTQT requiring manual intervention it will

• create a Work Item
• place all Work Items onto a Work List in order of importance which are as follows:

• increase the prioritisation level of Work Items to reflect the period of time they have remained on the Work List.

Exception handlers who have been assigned a Finalise TTQT role will be able to access this Work List to retrieve the next Work Item using the PEGA system.

For each Work item the following actions will be possible:

• BF, to make the Work Item available at a later date whilst a manual compliance check is ongoing.
• Complete, effectively clear the Item once a manual TTQT has been completed.
• Reject, because the work no longer requires action.

Please see the Action Guide CISR95610 for further information.