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HMRC internal manual

Construction Industry Scheme Reform Manual

HM Revenue & Customs
, see all updates

Compliance: Overview & ‘Reasonable excuse’: Introduction

This chapter provides guidance on Regulation 13 determinations (CISR82000), and Regulation 9 directions (CISR83000). It also covers what a ‘reasonable excuse’ (CISR81020) and ‘reasonable care’ (CISR81120) means when considering appeals against

  • refusal to grant gross payment status to a customer
  • refusal to allow gross payment status to continue for a customer
  • issue of CIS penalties for the late filing of contractor monthly returns (CIS300)
  • issue of determinations and other appealable CIS decisions.