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When you receive accounts or a return for a business that is not already treated as a contractor, you should examine the return or accounts to see whether the amount spent on construction operations is now enough for the business to be considered a deemed contractor (See CISR12050). This is in order to identify clear-cut cases.

Time need not be spent on detailed examination of cases which are only likely to be near the 拢1 million average threshold. Businesses whose annual expenditure fluctuates marginally above and below the limit should not be required to operate CIS.

If you conclude that a business should be classified as a deemed contractor as a result of this examination, you should consider the guidance at CISR12060 to establish when the business should be required to operate the Scheme.