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HMRC internal manual

Construction Industry Scheme Reform Manual

From
HM Revenue & Customs
Updated
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View Customer and Record Contact: Subcontractor Tax Treatment appeals

General

Having followed the steps listed at CISR90020 to gain entry to view a subcontractor record, and then selected View Customer from the CIS Main Menu, the next window visible will be the Registration Details. Having got to the Registration Details, then select the [TT Appeals] tab at the top to open the Tax Treatment Appeals window.

Under the title bar Tax Treatment Appeals, CISR will display the name and the UTR of the subcontractor, and where the tax treatment appeal is for the subcontractor as a member of a partnership, the partnership name and partnership UTR will also display.

At the bottom of the window under the Title bar Appeal history will be a list of all the Tax Treatment appeals made by the subcontractor, these will be shown in descending order with the most recent Tax Treatment appeal being at the top.

Some basic information will be displayed regarding the Tax Treatment appeal including:

  • Date Received
  • Appeal Outcome
  • Location of Appeal papers
  • Date of determination

To display further information regarding a particular appeal, if you select anywhere along the line of the appeal, this will populate the fields above, under the ‘Appeal Details’ title bar. Note If there is only one tax treatment appeal shown under ‘Appeal History’ then the details of that appeal will already show under ‘Appeal Details’. These fields will now show the following details

Date Received

This will be the date of receipt of the Tax treatment appeal by HMRC.

Reason for Net

This field will display the occasion which prompted HMRC to decide that the subcontractor should not have gross payment tax treatment, the possible entries here are

  • Request for gross denied
  • Ongoing Review
  • Manual change without notice
  • Manual change with notice

Grounds for Appeal

This will be populated by one of four reasons for the appeal being made

  • Reasonable Excuse
  • HMRC admin error
  • Disputed result
  • Other

Net TT from

This will show the date that the scheduled change of Tax Treatment is due to take place.

Appeal Progress

This will show the current position regarding the appeal and will be populated with one of the following.

  • Received
  • Withdrawal Invited
  • Being Reviewed
  • Determined by Agreement
  • Upheld by HMRC
  • Listed for Personal Hearing
  • Late Appeal accepted at Personal Hearing
  • Late Appeal rejected at Personal Hearing
  • Upheld at Personal Hearing
  • Rejected at Personal Hearing
  • Upheld in favour of HMRC
  • Upheld in favour of subcontractor
  • Re-opened

These entries will be backed up with notes made by the operator when one of these selections was made, and these notes are available to be viewed in View CIS Customer (see below).

Location of papers

Any reference shown here will show the current location of any appeal papers and the District Record (DR) where they are filed.

Date of Determination

Where the Tax Treatment appeal has already been determined, the date of determination will be shown here, except where later on the appeal is re-opened.

Failures Disputed

This will show the failures that the subcontractor has appealed against, and may be just one of these, or could be a combination of any of the following

  • Scheme payment
  • CIS Return submission
  • PAYE Return submission
  • SA Payment
  • SA Return submission
  • CT Payment
  • CT Return submission
  • Other

You will find below these entries a button that will allow you to view the notes made by the operator each time an action was taken in connection with that particular Tax Treatment appeal. To view these notes

  • Select the [View Notes] button