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HMRC internal manual

Construction Industry Scheme Reform Manual

Appeals against refusal or cancellation of Gross Payment Status - Tax Treatment appeal made late

CISR48000 Information guide contents

Where a subcontractor has made an appeal outside of the 30 day appeal period, and you have decided to accept that the appeal was made within the 30 day appeal period, you will need to proceed as in one of the Action guides below depending upon the circumstances of the case.

  • CISR48660 Upholding a Tax Treatment appeal
  • CISR48670 Further information requested to settle a Tax Treatment appeal
  • CISR48680 Withdrawal of gross tax treatment was correct
  • CISR48690 Subcontractor takes up the offer of an internal review
  • CISR48700 Tax Treatment appeal and the Tribunal Hearing

Where, however, you feel that the subcontractor has no ‘reasonable excuse’ (see CISR81020) for making the appeal outside of the 30 day appeal period (see ARTG2240), the decision maker will need to write to the appellant setting out the reasons why HMRC cannot accept the late appeal.

The appellant then has the right to make a late appeal application to the Tribunal (see ARTG8240). Where either HMRC or the Tribunal accept the late appeal application you will need to take actions to update the Tax Treatment appeal. To do this you will need to be in the CISR Tax Treatment Administrator role and the steps you need to take are shown below, depending on the circumstances.

Late appeal not accepted by HMRC, but later accepted by the Tribunal

Follow the action guide at CISR48630 as though you were logging the appeal for the first time. If the appeal had already been logged following its original receipt by HMRC, then this action will not be necessary.

You will then need to follow one of the action guides in the list above depending on the action that the decision maker decides to take with regard to the appeal.

Late appeal made to the Tribunal more than 30 days after the letter of decision or after the review conclusion letter, and accepted by the Tribunal.

Follow the action guide at CISR48640 for re-opening an appeal, the late appeal by the subcontractor following the TMA70/S54 determination that had previously been made.

The Tribunal caseworker will begin to prepare the case for a Tribunal Hearing taking the actions as set out in CISR48700 and ARTG8400, and calling for the decision maker’s and the review officer’s papers (where an internal review was carried out).