COG914260 - Compliance Operational Guidance - HMRC internal manual
a false statement is made or a false document is furnished for the purposes of becoming registered for payment under deduction or gross payment, and it is false in a material particular and the subcontractor made or furnished it recklessly. Registration for Gross Payment Where a subcontractor is registered for gross payment you may discover that a false statement has been made or a false document furnished when considering whether the Business, Turnover and Compliance Tests have been satisfied....
Limited Company Compliance Tests Post Acceptance Checks Information Act Done Test Gross Payment Status
Source: gov.uk