Gross payment status
Assumed holders
Change in ownership
Construction Industry Scheme 1975-1999
Construction Industry Scheme 1999-2007
Failing the review and cancellation of
Loss of
Application for re-registration
Cash-flow problems
Change of adviser, influence on appeal
Checking records and establishing facts
Contractor continues to pay gross
Effect on the business
Guidance for HMRC inspectors
Human errors
Illness
Impact of scheme
Inspector's decision
Inspector's view
Internal review, request for
Letter of potential revocation from HMRC
Proportionality
Reasonable excuse
Reliance on others
Response to HMRC
Technicalities
Test cases, how to use the decisions
Time to pay arrangements
Tribunal hearings
Materials
Post-April 2016
Process of registration
Qualifying for
Business test
Compliance tests
Identification
Turnover test
Registration form
Retention
Annual reviews
Compliance with procedures
Deduction statements, compliance with
Extent of review
Statistics
Time to pay arrangements
Test cases
Generally
Loss of gross payment status
Post-April 2007
Pre-April 2007
Withdrawal