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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: Appeal notes

CISR48000 Information contents

When taking any action on a Tax Treatment appeal, you will be required to make an entry of the action(s) you have taken along with a note of your PID. In the ‘Add Notes’ window the notes that have been made will be displayed to you in ascending order, meaning that the last note made will be displayed at the top of the window. Each note will display a ‘Status’ depending on the point that the Tax Treatment appeal has reached, and will be one of the following, and will be added by CISR automatically when making the note:

  • Received
  • Withdrawal Invited
  • Being Reviewed
  • Withdrawn
  • Upheld by HMRC
  • Listed for Personal Hearing
  • Late Appeal accepted at Personal Hearing
  • Late Appeal rejected at Personal Hearing
  • Upheld at Personal Hearing
  • Rejected at Personal Hearing
  • Upheld in favour of HMRC
  • Upheld in favour of subcontractor
  • Re-opened
  • Re-opened withdrawn by HMRC
  • Re-opened withdrawn by subcontractor

A full description can be found at CISR48070 of what each of these categories means.

You will note that there is also an [Undo] button available to you in this window. This can remove any note you have made provided that you are logged into the same session, it will not, however, remove any earlier notes that have been made. Should you find it necessary to remove an existing note

  • you must highlight the required text of the note, and then
  • select the Delete key on your keyboard.

When the appeal is finally determined, either by agreement with the decision maker or review officer, or by the Tribunal then you will be required to take a screen print of all of the notes in the ‘Add notes’ window and file these notes with the appeal papers. There is a particular method you must use to print the notes in the ‘Add notes’ window, and you cannot use the ‘print’ button that displays at the top right of all windows that you open in CISR.

To take a screen print of the ‘Add notes’ window you must:

* firstly highlight the whole text
* then select Ctrl + C to copy the text
* open up a new blank document in Word
* select Ctrl + V to paste the text into Word
* you may now print the notes from your Word document
* select the [Back] button which will take you back to the ‘Appeal Details’ window.