CISR17280 - The Scheme: secondary legislation:
This regulation sets out the evidence needed to satisfy the
business test: to be read in conjunction with FA04/S64 and
The applicant must satisfy HMRC that they are carrying on a
business in the United Kingdom which meets the requirements of
FA04/SCH11/PARA2(a) & (b), evidence is required as follows
- the business address: SI2005/2045 reg
- invoices, contracts or purchase orders for
construction work carried out by the applicant: SI2005/2045 reg
- details of payments for construction work:
SI2005/2045 reg 27(2)(c).
- the books and accounts of the business:
SI2005/2045 reg 27(2)(d).
- details of the business bank account, including
bank statements: SI2005/2045 reg 27(2)(e).
ENABLING PROVISION – FA04/SCH11/PARA2