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Is based on the amount you earn in the construction industry compared to an amount set by law. 17 If in the last 12 months your net turnover, which is your gross income from construction work less the cost of materials, equals or exceeds 30,000, you will pass the turnover test. If your net construction turnover in the last 12 months equals or exceeds 30,000, please fill in the boxes below. (A) Gross amount of payments (not including VAT) You can apply to be paid gross as soon as.

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