Client has traded through limited company since 2013. He is a plumber and up to now he only carried out work direct to domestic customers, hence outside of CIS. Turnover £250k per year. He is now working for a contractor on a building site and needs to register for CIS to be paid. His first job is worth £6k and more to follow. Never filed a return late or paid any taxes late. Can he apply for gross payment status? Will he pass the turnover test or fail that because he's not yet had any income subject to CIS?