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HMRC internal manual

Construction Industry Scheme Reform Manual

Register and maintain subcontractor: Appeals against refusal or cancellation of Gross Payment Status: cases involving special difficulty

CISR48600 Action guide contents

Any case involving an appeal against the refusal to grant or cancellation of gross payment status which gives rise to, or is expected to give rise to, special difficulties should be submitted to the CIS Advisory Team for guidance. The file should be accompanied by a full report, see CISR97030 for how to contact the CIS Advisory Team.