Assumed holders

Commentary – Royse on Construction Industry Scheme 7.5

Change in ownership

Commentary – Royse on Construction Industry Scheme 7.6

Construction Industry Scheme 1975-1999

Commentary – Royse on Construction Industry Scheme 1.4

Construction Industry Scheme 1999-2007

Commentary – Royse on Construction Industry Scheme 1.5.2 ; Royse on Construction Industry Scheme 1.5.8

Failing the review and cancellation of

Commentary – Tax Reporter ¶283-650

Loss of

Application for re-registration

Commentary – Royse on Construction Industry Scheme 8.4.3

Cash flow problems

Commentary – Royse on Construction Industry Scheme 17.2.1

Checking records and establishing facts

Commentary – Royse on Construction Industry Scheme 8.2

Effect on the business

Commentary – Royse on Construction Industry Scheme 17.2.4Royse on Construction Industry Scheme 17.2.5

Guidance for HMRC inspectors

Commentary – Royse on Construction Industry Scheme 8.4.1

Human errors

Commentary – Royse on Construction Industry Scheme 8.4.1

Illness

Commentary – Royse on Construction Industry Scheme 8.4.1

Impact of scheme

Commentary – Royse on Construction Industry Scheme 15.3

Inspector's decision

Commentary – Royse on Construction Industry Scheme 8.4.3

Inspector's view

Commentary – Royse on Construction Industry Scheme 8.4.2

Internal review, request for

Commentary – Royse on Construction Industry Scheme 8.4.4

Letter of potential revocation from HMRC

Commentary – Royse on Construction Industry Scheme 8.1

Proportionality

Commentary – Royse on Construction Industry Scheme 17.2.3

Reasonable excuse

Commentary – Royse on Construction Industry Scheme 8.4

Reliance on others

Commentary – Royse on Construction Industry Scheme 17.2.2

Response to HMRC

Commentary – Royse on Construction Industry Scheme 8.3

Technicalities

Commentary – Royse on Construction Industry Scheme 17.2.6

Test cases, how to use the decisions

Commentary – Royse on Construction Industry Scheme 17.2.1–Royse on Construction Industry Scheme 17.2.6

Time to pay arrangements

Commentary – Royse on Construction Industry Scheme 8.3

Tribunal hearings

Commentary – Royse on Construction Industry Scheme 8.5

Materials

Commentary – Royse on Construction Industry Scheme 10.2

Post-April 2016

Commentary – Royse on Construction Industry Scheme 18.3.3

Process of registration

Commentary – Royse on Construction Industry Scheme 7.3

Qualifying for

Business test

Commentary – Royse on Construction Industry Scheme 7.2.1

Compliance tests

Commentary – Royse on Construction Industry Scheme 7.2.3

Identification

Commentary – Royse on Construction Industry Scheme 7.2.4

Turnover test

Commentary – Royse on Construction Industry Scheme 7.2.2

Registration form

Commentary – Royse on Construction Industry Scheme 2.1.2

Retention

Annual reviews

Commentary – Royse on Construction Industry Scheme 7.4.2

Compliance with procedures

Commentary – Royse on Construction Industry Scheme 7.4.3

Deduction statements, compliance with

Commentary – Royse on Construction Industry Scheme 7.4.4

Extent of review

Commentary – Royse on Construction Industry Scheme 7.4.4

Statistics

Commentary – Royse on Construction Industry Scheme 7.4.1

Time to pay arrangements

Commentary – Royse on Construction Industry Scheme 7.4.3

Test cases

Generally

Commentary – Royse on Construction Industry Scheme 16.2.1

Loss of gross payment status

Commentary – Royse on Construction Industry Scheme 17.2.1–Royse on Construction Industry Scheme 17.2.6

Post-April 2007

Commentary – Royse on Construction Industry Scheme 16.2.3

Pre-April 2007

Commentary – Royse on Construction Industry Scheme 16.2.2

Withdrawal

Commentary – Royse on Construction Industry Scheme 7.4.4