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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: penalty appeals

CISR48600 Action guide contents

Chapter 3 of FA04/S72 provides for penalties to be charged where an applicant registering for gross payment status or payment under deduction knowingly or recklessly makes a false statement. Where a notice refusing gross payment status and a notice charging a penalty for false statements have both been issued and the applicant appeals against both it is to be hoped that the Tribunals Service will be able to make arrangements for the related appeals to be heard at the same tribunal Hearing.