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HMRC internal manual

Construction Industry Scheme Reform Manual

CISR44110 - Register and maintain subcontractor: turnover test: The test period


CISR44600 Action guide contents


The turnover 'test period' is uniform for all kinds of applicant. It is the preceding 12 month period ending on the date of application. It is the same as the 'qualifying period' used for the purposes of the compliance test.