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HMRC internal manual

Construction Industry Scheme Reform Manual

From
HM Revenue & Customs
Updated
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The Scheme: secondary legislation: regulation 26

This regulation deals with the cancellation of registration for those on gross paymentstatus: to be read in conjunction with FA04/S66.

For the purposes of FA04/S66 (2), cancellation of gross payment status after a prescribedperiod, the prescribed period will be 90 days from the date of the notice provided under(5).

ENABLING PROVISION – FA04/S66 (9)