CISR17280 - The Scheme: secondary legislation: regulation 27

This regulation sets out the evidence needed to satisfy the business test: to be readin conjunction with FA04/S64 and FA04/SCH11.

The applicant must satisfy HMRC that they are carrying on a business in the United Kingdomwhich meets the requirements of FA04/SCH11/PARA2(a) & (b), evidence is required asfollows –

• the business address: SI2005/2045 reg 27(2)(a).
• invoices, contracts or purchase orders for construction work carried out by the applicant: SI2005/2045 reg 27(2)(b).
• 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