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The requirements for construction industry scheme (CIS) gross payment registration¹ vary according to whether the applicant is:

1. Ìý

   •ÌýÌýÌýÌý an individual²

2. Ìý

   •ÌýÌýÌýÌý a company³, or

3. Ìý

   •ÌýÌýÌýÌý an individual or company applying as a partner in a firm⁴

All involve a business test, a turnover test and a compliance test and are discussed in detail below.

The rules that have general effect for this purpose are as follows:

1. Ìý

   •ÌýÌýÌýÌý HM Treasury can, by statutory instrument, add, vary, or remove a condition for gross registration⁵

2. Ìý

   •ÌýÌýÌýÌý a 'qualifying period' (see below) is the 12 months ending with the date of a gross payment application⁶

3. Ìý

   •ÌýÌýÌýÌý regulations made under the CIS legislation can presume that future registration requirements are met from evidence of what has happened in the past⁷

4. Ìý

   •ÌýÌýÌýÌý regulations for gross payment registration can include different provisions, depending on whether is dealing with an application for registration or the cancellation of