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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: right of appeal

CISR48600 Action guide contents

An applicant may appeal against a decision to refuse a gross payment application within 30 days from the date of the notice of refusal or cancellation (FA04/S67). The appeal must be made in writing to HMRC and must specify the grounds for the appeal. Once that has been done, the appellant can request an internal review of the matter, or can notify the appeal to the tribunal provided that an internal review is not in progress which has not been concluded (see ARTG4600).

An appeal may be settled by agreement between HMRC and the appellant (see ARTG 2700) before an internal review or a tribunal hearing. This is preferable as it can save time and effort for all involved.