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HMRC internal manual

Construction Industry Scheme Reform Manual

HM Revenue & Customs
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Compliance: Regulation 13 determinations: appeals


CISR82600 Action guide contents


Appeals against Regulation 13 determinations

Where you are to represent HMRC at a Tribunal hearing, informal assistance and advice may be obtained from the Tax Administration Advice Unit in connection with the hearing, or where there is a dispute between a contractor and a subcontractor over whether a deduction is due and a Regulation 13 determination has been raised, advice may be sought from the CIS Advisory Team (CISR97030).

Where an appeal against a Regulation 13 determination is heard by the Tribunal, the determination will stand unless the contractor can show that one of the following applies:


  • the contractor has been overcharged, for example, on an estimated determination
  • no payments subject to deductions under the Scheme were made
  • the payments were made to a subcontractor who was registered for gross payment prior to payment being made.

Further information panels relating to appeals against Regulation 13 determinations are available from the information menu. They include information on the following: