The Scheme: construction operations: disputes about 'scope' - contractor / HMRC disputes
This action guide explains the steps you should take where a contractor had made gross payment because
- they consider the payment to be outside the scope of the Scheme
- you consider the contractor to be incorrect.
- Ask the contractor to send you a statement setting out their reasons for considering the deduction to be inappropriate.
- Consider the contractor’s view in the light of the guidance in this section and in the booklet CIS340, Appendix A. In cases of difficulty, seek advice from the CIS Technical Team (CISR97090). If, after consideration, you accept the contractor’s view, write telling the contractor and take no further action.
If you still consider the contractor’s view to be wrong
- raise a Regulation 13 determination covering the disputed payment or payments (See CISR82000 onwards for details of this procedure)
- write to the contractor telling the contractor of your action and inviting them to send you a written appeal on receipt of the determination notice.
- On receipt of the written appeal fax the CIS Technical Team (CISR97090) for advice before offering an Internal Review of the decision to the contractor.
- If the Review officer or the Tribunal find in favour of the contractor, discharge the Regulation 13 determination.