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CIS Gross payment status and net construction t/o

CIS Gross payment status and net construction t/o

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When HMRC refer to 'net construction turnover' for the purposes of CIS gross payment status, does this only cover turnover received through the CIS system or would other plumbing work e.g. repairs/direct for private householders be included for these tests?

Many thanks

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By SteLacca
16th Sep 2019 11:33

I believe that it's turnover that would be chargeable to CIS deductions.

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By jcace
16th Sep 2019 13:56

Per CISR44130: Gross construction turnover can include receipts from work done by an applicant for:
someone who is definably a contractor under the CIS Scheme
private householders and businesses which are not contractors under the Scheme

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