How do I get gross payment status under CIS?

How do I get gross payment status under CIS? Apply to HMRC online or by post. In October 2026 a sole trader needs £30,000 of construction turnover, excluding VAT and materials, in the last 12 months, a clean compliance record and a bank account the business runs through. As a sole trader, at least £30,000 in the 12 months before you apply, ignoring VAT and the cost of materials. Partnerships and companies need £30,000 per partner or director, or £100,000 for the whole business. Yes. HMRC's manual says gross construction turnover can include work for private householders and other customers who are not CIS contractors, as long as it is construction work. It can. A Self Assessment return more than 28 days late in the 12 months before you apply fails the compliance test, unless you had a reasonable excuse. One up to 28 days late can be overlooked. Read the full answer, with every source, at rightotax.co.uk.