Registration - Registration is made through HM Revenue & Customs (HMRC). Registered must be everyone who do or outsource work in construction sector.
Registration for gross payment
In order to be eligible to receive full payments without tax deduction must meet strict conditions. First of all must offer construction services with turnover above £30000, most of transactions must be done through bank account and meet all of the tax requirements.
In order to get certificate must pass three tests: Business test, Turnover test and Compliance test.