CIS gross status checker is a free tool for UK construction subcontractors who are paid under the Construction Industry Scheme (CIS) and want to know if they could be paid gross, without the 20% or 30% deduction.
To get gross payment status, HMRC looks at three tests:
- the business test (you do construction work in the UK and run your business through a bank account)
- the turnover test (construction turnover of at least £30,000 for a sole trader, excluding VAT and materials, with the partnership and company rules on top)
- the compliance test (your tax returns and payments have been on time)
Answer a few questions and the checker shows how you match each test, and what to fix if you don't yet. The rules are checked against GOV.UK. There is no sign-up and nothing is saved. Made by Sovereign Plus, a UK CIS payroll bureau; an optional call-back form is there if you want help.
