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HMRC internal manual

Construction Industry Scheme Reform Manual

The Scheme: secondary legislation: regulation 47

This regulation deals with notices that HMRC must provide to defaulting contractors.

HMRC must issue a default notice to anyone appearing to be in default in accordance with Regulation 46: SI2005/2045 reg 47(1).

Anyone served with a default notice can appeal by notifying HMRC within 30 days of the date of the notice. The grounds for appeal must be that the person is not in default. If the appeal is successful the default notice must be withdrawn: SI2005/2045 reg 47(2), (3) and (4).

Regulation 59 applies to appeals under this para: SI2005/2045 reg 47(5).


See CISR17700 this regulation was revoked with effect from tax periods where tax was chargeable commencing 6 April 2010.