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HMRC internal manual

Construction Industry Scheme Reform Manual

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HM Revenue & Customs
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Appeals against refusal or cancellation of Gross Payment Status - Upholding a Tax Treatment appeal

CISR48000 Information guide contents
   

Once the appeal has been logged in CISR, you must take the following steps to update the record where you decide to uphold the Tax Treatment appeal. CISR will automatically recognise where a Tax Treatment Appeal has already been logged and is still ‘open’ and so will display the ‘Update Appeal’ button automatically once ‘Maintain TT Appeal’ has been selected. To uphold a Tax Treatment appeal you will need to be in the CISR Tax Treatment Administrator role, and the steps you need to take are shown below.

From the CIS Main Menu

  • select the registration against which the Tax Treatment appeal has been made
  • select [Maintain TT Appeal] from the menu options supplied at the bottom of the page.This will take you to the ‘Maintain Appeal’ window, the details of any previous appeals and the current ‘open’ appeal will be displayed for you. The ‘appeal papers location’ may be completed showing the current location of the appeal papers, and the Date of Determination field for the ‘open’ appeal will currently not be completed.

  • Select the ‘Update appeal’ button.This will take you to the ‘Appeal Details’ window. On the same page under the bar entitled ‘Maintain Appeal Details’ from the drop-down menu alongside ‘Appeal Progress’

  • select ‘Upheld by HMRC’
  • enter today’s date in the ‘Date of Determination’ field
  • make an entry of the District Record (DR) reference of where the appeal papers are to be filed
  • select the ‘Add notes’ button, and make any notes necessary as to why you decided to accept the subcontractor’s appeal, remembering to enter your Pay Identity number (PID) as the author of the note (see CISR48720 for more information regarding this)
  • take a screen print of the notes page relating to the appeal once your note has been made, and file this screen print with the appeal papers, see the guidance at CISR48720 on how to do this
  • select [Back] on the ‘Appeal notes’ window
  • select the [Appellant Details] button on the ‘Appeal Details’ window
  • select [OK] on the ‘Appellant Details’ window.CISR will have already maintained (or restored) gross payment status to the subcontractor when the appeal was logged. CISR will issue a notification (CIS320) to the subcontractor informing them of the outcome and determine the appeal.

Where you decide to accept the appeal

  • write to the applicant to say that, after examining the case, you are able to approve gross payment status and the appeal is regarded as now settled under TMA70/S54.You will then need to go to the PEGA work item using the CISR role CISR WM TT App Handler, and mark this as now being ‘Complete’ (see

CISR95060 for further information on how to do this). However, where you log and determine the subcontractor’s appeal on the same day, the creation of a work item is suppressed by CISR, so you do not need to check PEGA in this instance to close down the work item.

Note that you will be able to make the selection ‘Upheld by HMRC’ even where the appeal has not previously been logged in CISR. You should, however, complete the drop-down menu by ‘Grounds of Appeal’, and also what the ‘Disputed failures’ are that the subcontractor is appealing against, if this applies.