CISR43660 - Register and maintain subcontractor: gross payment or payment under deduction: 'Information only' Tax Treatment Qualification Test (TTQT)

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As from 15t h October 2007, there is a facility to run an 鈥業nformation only鈥� Tax Treatment Qualification Test (TTQT). This can be requested for any reason but could include where perhaps you felt that the subcontractor was not meeting their compliance obligations and you are conducting an Employer Compliance review.

This function should also be used where the subcontractor has appealed against the decision to refuse to grant gross payment status, or has requested an internal review of the decision made, or has made an appeal to the Tribunal and that appeal is about to be heard by the Tribunal. This is so that you have a current picture of the applicant鈥檚 compliance record that can be used to see whether the 鈥楻eason to Expect鈥� test (CISR46100) is also passed.

Requesting an 鈥業nformation only鈥� TTQT may help to illustrate that the subcontractor is continuing to fail to meet their compliance obligations even after the date the automated TTQT was run. There is no output issued by CISR to either the subcontractor or the various contractors following the request of an 鈥業nformation only鈥� TTQT.

There are circumstances where an 鈥業nformation-only鈥� TTQT cannot be requested and for details of these see CISR43160 for further information.

To Request an 鈥業nformation only鈥� TTQT, from the CIS Main menu

  • Select [Manage TTQT]

This will take you to the 鈥楾ax Treatment Details鈥� window. Here you will find displayed the following information:

  • Current Tax Treatment - Net or Gross
  • Tax Treatment under appeal - Yes or No
  • Date Next TTQT - The date of the next annual scheduled review of the subcontractor鈥檚 tax treatment where gross payment status is held.
  • TTQT results pending for - this will show you whether the subcontractor has made a request for gross payment status, for which the result of the TTQT is still pending.
  • Request date - this will show the date of the request where the subcontractor has made an application for gross payment status already, for which the result of the TTQT is still pending.

Under the title bar 鈥楾ax Treatment History鈥� on this window you will also find displayed

  • The start and any end date of a particular type of tax treatment
  • The Tax Treatment either Net or Gross
  • The reason that prompted the change in Tax Treatment, examples are on Registration or Annual (Scheduled) Review.

Finally on this window will be displayed the TTQT History, under this title bar will be displayed

  • Date - The date the TTQT was requested.
  • Type - This field will usually be blank, unless a previous TTQT came back with the result of 鈥業ncomplete鈥�, in which case 鈥楳anual鈥� will appear here to indicate that the previous TTQT was completed manually.
  • Result - The result of the TTQT either Pass or Fail.
  • Status - The status of the TTQT result either confirmed or unconfirmed.
  • Test Type - The type of occasion for which the TTQT was requested, either on first Registration, Request change of Tax Treatment or on Tax Treatment Scheduled Review.

To request an 鈥業nformation only鈥� TTQT

  • Select the [Run Information only] button at the bottom of the window

A message window will then be displayed with the message 鈥楻esults will be available in View Customer, usually after 24 hours鈥�.

  • Select [OK]

You will now be taken back to the CIS Main Menu having completed your request.