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

Checking records and establishing facts

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