CIS

CIS gross payment status turnover test

Checks the turnover test for CIS gross payment status (Finance Act 2004 Schedule 11, SI 2005/2045 reg 28): £30,000 net construction turnover for a sole trader; for a partnership or company, the lower of £30,000 for each partner or relevant person and £100,000. In a close company, shareholders count as well as directors. Returns the figure needed by each route, which one applies, and how far short. Covers the turnover test only, not the business test or the compliance test.

get/api/v1/gross-payment-turnover-test

Request

  • Base URL: https://0sand1s.co.uk
  • URL: https://0sand1s.co.uk/api/v1/gross-payment-turnover-test
  • Auth: none declared

Query parameters

business_type'sole-trader' | 'partnership' | 'company' required

The subcontractor's business: sole-trader, partnership or company

partnersinteger

Partnership only: the number of partners, the highest at any one time in the 12 months

directorsinteger

Company only: the number of directors, the highest at any one time in the 12 months

close_companyboolean

Company only: true if it is a close company (controlled by 5 or fewer people, or by its directors)

shareholdersinteger

Close company only: shareholders who are not also directors, each counted once

net_turnoverstring required

Construction turnover for the last 12 months, less VAT and the cost of materials. Pounds, as a string like "1,200.00" or a number like 1200.

Response

The answer

toolstring required
resultobject required

The answer. Amounts are { pence, pounds } objects; dates are YYYY-MM-DD.

summarystring required

The answer in one line

see_alsostring uri required

The page on 0sand1s.co.uk that does the same sum or explains the rule

Changes

No recorded changes to this operation across all 1 revision of this API.