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HMRC internal manual

Construction Industry Scheme Reform Manual

Late Return Automatic Penalties: Re-opening an Appeal

CISR65600 Action Guide contents

To access this functionality you will need to hold the role of CISR Processor, CISR Process Manager or CISR Penalty Administrator.

An appeal may need to be re-opened. For example,

  • a contractor makes an appeal against the issue of a penalty for the late submission of their monthly return. After contact with HMRC the contractor agrees to withdraw the appeal in writing, and goes on to do so, the appeal is then determined under TMA70/S54. If the contractor then asks for the appeal to be re-instated, the appeal will need to be re-opened on CISR.
  • the appeal is heard by the First Tier Tribunal, if either party to the appeal consider that the determination by the tribunal is erroneous in point of law, they can request permission to appeal. The appeal would therefore need to be re-opened (see ARTG8990).

You should note that once 30 days have passed from the TMA70/S54 agreement the matter becomes final and conclusive as if the matter had been decided by the tribunal (see ARTG2700), unless the contractor can show that they had a ‘reasonable excuse’ (see CISR81020) for making a late request for the appeal to be re-opened.

CISR will recognise when the circumstances exist that a late return penalty appeal could be re-opened (for example, where there is a recently closed appeal logged in CISR already) and will automatically present you with the ‘‘Re-open Appeal’’ button when you select the [Create Appeal] function from the CIS Main menu. The action guide at CISR65670 explains this in more detail.