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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: HMRC action after losing an appeal

CISR48600 Action guide contents

Even though you have fully prepared your case there will still be occasions where the tribunal overturns your decision and upholds the subcontractor’s appeal. When this happens, you should thoroughly review the whole case, and, if possible, ask a colleague of G7 or above to do this with you.

You will need to question whether or not the case was correct in all aspects and if the tribunal decision was right on the facts of the case as presented to them. In any case where there is any likelihood that you may wish to seek the tribunal’s permission to appeal against its decision, you should apply to the tribunal for a copy of its full written findings and reasons for its decision if you have only been provided with a summary of the decision, see ARTG8920. You must obtain the tribunal’s full written findings and reasons before making any application to the tribunal to appeal against its decision.

In any case where you consider the decision of the tribunal to be wrong in law, it is important that you should follow the guidance in the Appeals, Reviews and Tribunals Guidance at ARTG8900 onwards and report the matter to the CIS Advisory Team. Your report should set out all the facts, the points at issue and the arguments advanced on both sides.

You should make your report as quickly as possible as HMRC must make an application to appeal against the tribunal decision within 56 days of the date the tribunal sent you its full written findings of fact and the reasons for its decision (ARTG8990).