CISR44150 - Register and maintain subcontractor: turnover test: legal background to the test

CISR Reference	Topic
CISR44600	Action guide contents

The legislation relating to the turnover test is found in the following sections of FA2004 and Statutory Instruments

FA2004

Taxpayer	Reference
Individuals	Paragraph 3, Schedule 11
Partnerships	Paragraph 7, Schedule 11
Companies	Paragraph 11, Schedule 11

The Income Tax (Subcontractors in the Construction Industry) Regulations 2005

Test	Regulation Reference
Turnover thresholds	Regulation 28
Prescribed evidence	Regulation 29
The Standard test	Regulation 29(1)
The Alternative test	Regulation 29(1)
The Inherited receipts test	Regulation 29(2)(b) and (c)
The Transferred receipts test	Regulation 29(2)(e) and (3)
The Prospective receipts test	Regulation 29(2)(d)
The Incidental receipts test	Regulation 31
The Averaging rule	Regulation 29(1)(c)(ii)