CISR48610 - Register and maintain subcontractor: appeals against refusal or cancellation of gross payment status: business and compliance test refusals

| CISR48000 | Information contents | |—————————————————————————————————–|———————-|

This action guide outlines the steps you should take in dealing with appeals against refusal to grant gross payment status based on the business and/or compliance tests. For appeals against refusals to grant gross payment status based on the turnover see CISR48620. It is important that you consider all the reasons for failure including failures of the business and compliance tests.

When you receive an appeal;

  1. check that the appeal states the grounds for the appeal. If it does not, write to the subcontractor asking them to supply grounds.
  2. where the appeal is in respect of a business test refusal you must also run an ‘Information only’ TTQT (see CISR43160). This is because, at this stage, the applicant would not have gone through the compliance test. You should also check to see that the applicant passes the turnover test. This will then inform you whether the turnover and compliance Tests also pass or fail.

Once you have an appeal complete with stated grounds or it becomes clear that the applicant does not intend to supply grounds, the decision maker will examine the case for refusal with reference to the subcontractor’s papers, and Table 3 of Regulation 32 SI2005/2045 in respect of Compliance failures (see CISR46080), to decide whether to proceed with refusal or overturn the decision and agree the grounds for appeal.

If you decide that the grounds for refusal of gross payment status are sound, proceed to the guidance at CISR48680.

If however you decide that the grounds for refusal of gross payment status cannot be sustained, proceed to the guidance at CISR48660.