PG电子

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Detailed examination of this aspect of an application will generally occur as part ofthe post- acceptance check.

The applicant must be carrying on a business in the United Kingdom which consists of orincludes

• carrying out construction operations, or
• supplying labour to carry out construction operations, or
• arranging for the supply of labour to carry out construction operations.

The information given in sections 10 to 14 of form CIS302, sections 2, and 6 to 10 ofform CIS304, or sections 2, and 7 to 11 of form CIS305 should give some indication as towhether the applicant鈥檚 business includes construction operations. By the time thepost-acceptance business test is carried out additional evidence should be available inthe form of

• evidence of business receipts supplied in connection with the turnover test, or recorded on HMRC systems
• successful matching of Verification Numbers supplied by the applicant when registering
• accounts and returns in the tax file if there is one 鈥� generally, this will only apply to company and partnership cases.

鈥淐onstruction operations鈥� here means operations as defined in FA2004\s74, forfurther details on what is covered by the term 鈥榗onstruction operations鈥� see CISR14000 onwards.

Incidental receipts

The legal requirement is that the applicant must already be carryingon a business which consists of or includes carrying out construction operations. However,a new feature of the Turnover Test is that an established business not already in receiptof payments for construction work may be treated as passing that test in certaincircumstances (see 鈥業ncidental receipts test鈥� 鈥� CISR44220).Where an applicant is treated as passing the Turnover Test on this basis, you may acceptthat they also satisfy the 鈥榗onstruction operations鈥� aspect of the business test.