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HMRC internal manual

Construction Industry Scheme Reform Manual

HM Revenue & Customs
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Late Return Automatic Penalties: Updating a Penalty Appeal

CISR65000 Information contents

This action guide outlines how to update a penalty appeal where action has been taken with the appeal you must hold the CISR Penalty Administrator role.

From the CIS Main Menu you should select the required scheme registration number and then

  • select [Update Penalty Appeal] from the menu.

You will be taken to the ‘Update Penalty Appeal’ window. The upper panel within this window lists the scheme name and AO reference, the lower panel is titled ‘Appealed Penalties’ and lists all the appeals that are currently ‘open’. From 29th October 2011 this window will display to you both penalties issued under TMA70/S98A and any penalties issued under FA09/SCH55 for which an appeal has been logged.

If there are no open appeals currently, details of all the closed appeals will be displayed. However, if there are no open or closed appeals for this scheme the panel will remain empty and an advisory message ‘There are no appeals to update for this scheme, you cannot therefore continue’ will be displayed.

If the appeal you wish to update is an ‘open’ appeal, select the checkbox to the left of the relevant appeal from the list displayed, you may update more than one penalty at a time where the actions you have taken affect more than one CIS penalty. However, if the appeal you wish to view is a closed appeal

  • select the [Closed Appeal] Button

This will then populate the ‘Appealed Penalties’ panel with all the closed appeals. The button [Closed Appeals] will now have changed to [Open Appeals], selecting this button again will take you back to the ‘Open’ penalty appeals.

You should view any notes recorded by officers who have previously worked the case, to do this

  • select ‘View Notes’ to the right of the appeal you have chosen

Once you have selected the checkbox to the left of the appeal(s) you wish to update

  • select the [Update Appeal] button at the bottom of the window.

You will be taken to the ‘Update Appeals’ window. The middle panel will list the selected appeal(s) and this panel will display up to 5 separate penalties against which you wish to update an appeal. If more than 5 penalties are selected the remainder of the CIS penalty appeals will be listed on subsequent pages. Each penalty appeal will show the current progress of the appeal, (based on the previous action taken) and will be one of the following;

* Received
* Being Reviewed
* Withdrawal Invited
* Late Appeal accepted by Personal Hearing
* Awaiting listing for Personal Hearing
* Listed for Personal Hearing
* Late Appeal listed by Personal Hearing
* Late Appeal accepted by Personal Hearing
* Re-opened
* Determined by Agreement

Within the lower panel titled ‘Enter Appeal Details’ are fields pre-populated with information entered when the appeal was logged .

  • Date Received - This date will have been entered by the officer who logged the appeal, it is possible though to over-write this entry if required.
  • Grounds for Appeal - Based on the details given by the appellant you should (if this has not already been done)


  • select the appropriate entry from the drop down selection. The choices are;

    • Reasonable Excuse
    • HMRC Admin’ error
    • Other
  • Location of Papers - Record the reference of the folder where the appeal papers are filed.
  • Appeal Progress - Dependent on the action now being taken to progress the appeal it may be necessary to update the entry previously recorded.

The various options available to you on this drop-down will be as listed above, however these will not all be visible to you at any given moment, as this is dependant upon the status of the appeal at that time. For example, ‘Re-Open’ will not appear when the appeal is already ‘Open’.

  • Date of Personal Hearing - You will only be able to make an entry here when the appeal has been determined following a tribunal hearing.
  • Add Notes - You should select this button to record the progress of the appeal throughout its lifecycle.

Each time an update to a penalty appeal is made you must add a note to this field that includes your PID at the beginning as the system will only record a time and date automatically to each note. You are able to select a checkbox to the left of multiple CIS penalties which will allow you to add the same note to multiple CIS penalties at the same time.

On conclusion of the appeal you should take a ‘print’ of the notes made and this should be filed with the appeal papers. See CISR65680 for further information on the entry and removal of appeal notes, and details of the required method to use when printing notes.

  • Selecting the [Accept] button at the bottom of the window will take you back to the initial ‘Update Penalty Appeal’ window.

From here you can

  • select [OK] to commit all changes

this will return you to the CIS Main menu, where you can select further penalties to update (if required).

Note PEGA will only be used up to the point that the Decision Maker either upholds the appeal or issues the decision letter. At that stage, the penalty appeal work item is marked as ‘Complete’ (see CISR95070), and a spreadsheet held centrally at the CIS Centre Newry will be maintained in order to monitor the various timeframes for the appellant to ask for an internal review, or to make an appeal direct to the Tribunal.