{"id":13900,"date":"2023-07-17T09:25:37","date_gmt":"2023-07-17T09:25:37","guid":{"rendered":"https:\/\/www.theukrules.co.uk\/?page_id=13900"},"modified":"2023-07-17T09:42:00","modified_gmt":"2023-07-17T09:42:00","slug":"gross-payment-status","status":"publish","type":"page","link":"https:\/\/www.theukrules.co.uk\/rules\/business\/tax\/construction-industry-scheme\/subcontractor\/gross-payment-status\/","title":{"rendered":"How to Qualify For GPS and Get CIS Gross Payment Status Online"},"content":{"rendered":"

What Does Gross Payment Status Mean?<\/h2>\n

Most CIS contractors and subcontractors see gross payment status as being beneficial to their business.<\/p>\n

It means you can take better control of your own cash flow during each tax period.<\/p>\n

You may find that it also improves your reputation for working with large scale contractor operations.<\/p>\n

The best time to apply for gross payment status is at the same time you register for CIS<\/a>. Contractors would then be paying you in full and without deductions.<\/p>\n

Tax and National Insurance would become an annual payment made at the end of the tax year once you get gross payment status.<\/p>\n

The process differs if you already registered for the Construction Industry Scheme (CIS). You can still apply online or you may need to contact the CIS helpline<\/a> to apply for gross payment status.<\/p>\n

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Applying for Gross Payment Status Online<\/h2>\n
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  1. Log into the system using your Government Gateway ID (up to 12 characters).<\/li>\n
  2. Go to ‘Your tax account’ and select ‘Other services’.<\/li>\n
  3. Follow that by selecting ‘Construction Industry Scheme \u2013 Subcontractors’.<\/li>\n<\/ol>\n

    <\/p>\n

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    <\/p>\n

    Qualifying for Gross Payment Status<\/h2>\n

    There are several tests for a business to pass before HM Revenue and Customs (HMRC) will grant gross payment status. HMRC will need to see that:<\/p>\n