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HMRC internal manual

Construction Industry Scheme Reform Manual

HM Revenue & Customs
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Compliance: Regulation 13 determinations: Payment of tax pending appeal

CISR82600 Action guide contents

The provisions of TMA70\s55 concerning the payment of tax pending an appeal do not apply to determinations made under Regulation 13(2).

If an appeal is made against a determination the amount charged should be held over and the appeal followed up immediately.

Contractors may, however, wish to offer payments on account to avoid any interest charges. These should be accepted and the balance stood over in the normal way. Payments on account need not be sought but contractors should be reminded of the interest charges that may accrue.

The advice of the CIS Technical Team (see CISR97090) should be sought in cases of doubt or difficulty.