You must pass some HMRC tests. You’ll need to show that:

  • you’ve paid your tax and National Insurance on time in the past
  • your business does construction work (or provides labour for it) in the UK
  • your business is run through a bank account

You must also be able to pass the “turnover test” for the last 12 months. (Not including VAT and materials) your turnover must be at least:

  • £30,000 if you’re a sole trader
  • £30,000 for each partner in a partnership, or at least £100,000 for the whole partnership
  • £30,000 for each director of a company, or at least £100,000 for the whole company

If your company is controlled by 5 people or fewer, you must have an annual turnover of £30,000 for each of them.