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HMRC internal manual

Construction Industry Scheme Reform Manual

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HM Revenue & Customs
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Deductions: credit and repayment: gross payment status withdrawn - successful appeal

 

CISR72000 Information contents
   

Where the subcontractor seeks repayment of any deductions after a successful appeal against cancellation of gross payment, you should explain to the subcontractor that there is no legal entitlement to early repayment of these deductions. See CISR72110.