Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Construction Industry Scheme Reform Manual

From
HM Revenue & Customs
Updated
, see all updates

Register and maintain subcontractor: scheduled review: legislation

CISR49600 Action guide contents
   

The statutory authority for the withdrawal of gross payment status from a subcontractor is contained at FA04/s66 (see CISR16110 for more detail regarding the provisions of this section). The right of appeal against a decision to withdraw gross payment status is conferred to the subcontractor by virtue of FA04/s67 (see CISR16120 for more detail regarding the provisions of this section).