Construction industry tax deduction scheme

Business test

Commentary – Essential Tax Companion ¶6450

Compliance test

Commentary – Essential Tax Companion ¶6450

Employment status

Commentary – Essential Tax Companion ¶6450

Features

Commentary – Essential Tax Companion ¶6450

History

Commentary – Essential Tax Companion ¶6450

Payments to subcontractors

Verification

Commentary – Essential Tax Companion ¶6450

Post-6 April 2007

Commentary – Essential Tax Companion ¶6450

Registration

Business test

Commentary – Essential Tax Companion ¶6450

Compliance test

Commentary – Essential Tax Companion ¶6450

Turnover test

Commentary – Essential Tax Companion ¶6450

Returns

Commentary – Essential Tax Companion ¶6450

Turnover test

Commentary – Essential Tax Companion ¶6450