CISR49030 - Register and maintain subcontractor: scheduled review: Finalising an 바카라 사이트業ncomplete바카라 사이트� scheduled review TTQT
| CISR Reference | Topic |
|---|---|
| CISR49600 | Action guide contents |
Once a Scheduled Review has taken place, and the result from the Tax Treatment Qualification Test (TTQT) is a 바카라 사이트淔ail바카라 사이트�, the case will first be generated onto an 바카라 사이트業ncomplete바카라 사이트� TTQT worklist. There are two separate worklists - one for Self-Assessment subcontractors and another for Corporation Tax subcontractors. Responsibility for these worklists falls as follows;
| Taxpayer | Location |
|---|---|
| Sole Traders or partners in a Partnership | CIS Centre, Cardiff |
| Companies | CT CIS Centre, Newcastle. |
From the worklist, a manual check is first carried out on the case to confirm that the failure reasons already found by the computer are valid.
Before the TTQT can be finalised as a 바카라 사이트榝ail바카라 사이트� for a subcontractor who already holds gross payment status, you will need to find out from the subcontractor the reasons why the identified failure(s) occurred (the action guide at CISR49610explains how to do this).
This is so that you can establish whether or not the subcontractor had a 바카라 사이트榬easonable excuse바카라 사이트� (see CISR81020) for the failure(s), and this will allow you to decide whether or not gross payment status should be withdrawn in this instance. The guidance to follow for each typwe of subcontractor is set out in the action guides in the table below;
| CISR Reference | Scheduled Review |
|---|---|
| CISR49620 | Finalising an 바카라 사이트業ncomplete바카라 사이트� scheduled review TTQT - sole traders |
| CISR49630 | Finalising an 바카라 사이트業ncomplete바카라 사이트� scheduled review TTQT - partners in a partnership |
| CISR49640 | Finalising an 바카라 사이트業ncomplete바카라 사이트� scheduled review TTQT - companies |
If you consider that the reasons for the failures do not amount to a 바카라 사이트榬easonable excuse바카라 사이트�, or the subcontractor does not respond to your enquiry, you may confirm the TTQT result as a 바카라 사이트榝ail바카라 사이트� by using the function 바카라 사이트楳anage TTQT바카라 사이트� (see CISR43600).
When confirming the result as a 바카라 사이트榝ail바카라 사이트� you must ensure that none of the failures identified by TTQT are now more than 12 months before the date you are finalising the TTQT. Any failures that are more than 12 months old should be made 바카라 사이트楴ot active바카라 사이트�. This may result in the failures now being within the exceptions allowed for in SI2005/2045 reg 32, in which case the TTQT will now 바카라 사이트榩ass바카라 사이트� and gross payment status may continue until the next annual review.
Newcastle