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HMRC internal manual

Construction Industry Scheme Reform Manual

HM Revenue & Customs
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The Scheme: primary legislation: section 67

This section sets out the appeals process where registration for gross payment status has been refused or cancelled.

  • A person whose

    • application for gross payment is refused: FA04/S67 (1)(a), or
    • registration for gross payment status is cancelled: FA04/S67 (1)(b)

may give notice of appeal: FA04/S67 (1)

  • A notice of appeal must be given to the Board within 30 days of the refusal or cancellation: FA04/S67 (2) and must provide the reasons why the person believes the refusal or cancellation was wrong: FA04/S67 (3)
  • The tribunal’s powers to review the Board’s decision are set out at FA04/S67 (4)
  • Where a determination is made under FA04/S66 (1) to cancel a registration for gross status, the subcontractor can retain gross payment status until

    • the appeal is abandoned: FA04/S67 (5)(a)
    • the Tribunal determine the appeal: FA04/S67 (5)(b)
    • the appeal is determined by the Upper Tribunal or a court: FA04/S67 (5)(c).