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HMRC internal manual

Construction Industry Scheme Reform Manual

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HM Revenue & Customs
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Appeals against refusal or cancellation of Gross Payment Status - Re-opening a Tax Treatment appeal

CISR48600 Action guide contents
   

An appeal may need to be re-opened. For example,

  • A subcontractor makes an appeal against the refusal to grant gross payment status. After contact by the decision maker the subcontractor either agrees to withdraw their appeal in writing, and goes on to do so, or does not respond to the decision letter within the 30 day time limit.

If, later on, the subcontractor wishes to pursue their Tax Treatment appeal (and provided that not more than 30 days have lapsed since the decision letter), they will then wish for their appeal to remain open. However, once 30 days have passed following the withdrawal of the appeal or the decision letter, the matter becomes final (see ARTG2700).

  • Alternatively, a subcontractor may have a Tax Treatment appeal determined at either a First Tier or Upper Tribunal hearing in their favour, or in favour of HMRC. HMRC, or the subcontractor, may feel that the decision was wrong in law, and may ask for permission to appeal to either the Upper Tribunal or the relevant appellate court (See CISR48180). In that case the Tax Treatment appeal will need to be re-opened in CISR.

You should note that once 30 days have passed from the TMA70/S54 agreement the matter becomes final and conclusive as if the matter had been decided by the tribunal (see ARTG2700), unless the subcontractor can show that they had a ‘reasonable excuse’ (see CISR81020) for making a late request for the appeal to be re-opened.

To re-open a ‘Tax Treatment Appeal’ you will need to use the role within CISR called CISR Tax Treatment Administrator. CISR will recognise when the circumstances exist when a tax treatment appeal could be re-opened (for example, where there is a recently closed appeal logged in CISR already) and will automatically present you with the ‘Re-open Appeal’ button when you select the ‘Maintain Tax Treatment Appeal’ function from the CIS Main menu. The action guide at CISR48640 explains this in more detail.

Note. Where a tax treatment appeal is re-opened, CIS does not automatically issue an acknowledgement to the appellant on the request to re-open the tax treatment appeal. A manual acknowledgement to such a request should therefore be considered.