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HMRC internal manual

Construction Industry Scheme Reform Manual

HM Revenue & Customs
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Worklists: action guides: Late Return Penalty appeal


CISR95000 Information contents

This action guide assumes that the appeal you are working is the subject of a worklist entry and that the Appeals Administrator will select this appeal through the Work Management system and attempt to progress the appeal by taking any one of the actions mentioned within.

Whenever a Late Return penalty appeal is logged onto the CIS system, an entry is sent overnight to the Work Management System requesting the creation of a Penalty Appeal Work Item, (and an acknowledgement of the appeal issued to the appellant). The only exception is where the appeal is created and determined on the same day. In this instance, a work item will not be generated (and only the determination letter is issued to the appellant). The Work Management System will take account of the AO reference on the Work Item request and, if there is already a Work Item of the same type with the same AO reference in the work basket, the two items will be merged into a single work item.

You will need to obtain the worklist item for the appeal you are working. To do this, open the PEGA system using the CISR WM Penalty Administrator role. The ‘Switch Role’ box on the top left hand bar of the window will shown the role you have used to enter the PEGA system.

In the ‘Search’ box (further down) on the left hand bar of the window


  • select the search criteria from the drop-down menu.

The options are



  • UTR
  • AO Ref (Accounts office reference)
  • Empref (Employer reference)
  • Partnership UTR



* In the blank box immediately below this, enter the reference number you have selected for your case

Under the ‘Select a Work Item’ drop-down menu

  • select ‘Late Return penalty appeal’

Under the ‘Select Status’ drop-down menu

  • select the status of the appeal that you wish to search for.

The options are;

  • ‘Open’ – (No action has been taken on the appeal or the appeal has been worked but cannot yet be closed).
  • ‘Resolved – Completed’ – (An ‘Open’ appeal has been closed following the acceptance or determination of the subcontractor’s appeal).

It is anticipated that on most occasions your search will be within the ‘Open’ items.

  • Select the ‘Search button’

PEGA will now display the work items found within your search criteria and allow the Work Item to be dealt with in one of the following ways:

BF (Brought Forward):

For unresolved Work Items a BF date can be set at a minimum of 1 and a maximum of 90 days. Items put on BF will be removed from the Exception Handler’s Workbasket and returned to the main Work List. When the BF date expires, the Work Item will become re-activated and will be allocated to the next Exception Handler to request a Work Item. This means it may not go back to the Exception Handler who previously worked it. When setting the BF it is therefore important that the free format note space is used on the ‘Update Penalty Appeal’ window in CISR to record all actions previously taken so that a full history of the appeal Work Item is readily available.


If the Work Item should be closed down on the PEGA system because the late return penalty appeal has been either withdrawn or determined, this is done by selecting [Complete Item] from the drop down menu under the heading ‘Take Action’, then selecting from the drop down list the reason for completing the Work item. This will remove the item from the Workbasket.

Note It is also possible to work items on this worklist by going into the PEGA system and obtaining the next case on the worklist. To do this, once you have opened PEGA using the CISR WM Penalty Administrator Handler role

  • select [Get next item]

PEGA will now display the next case on the list. This could be a completely fresh appeal recently logged, or an earlier appeal for which the BF date has recently expired.

For information on the necessary steps to complete such work items see the action guides menu at CISR65600.

Having worked the case, to exit from the PEGA system, select the ‘Log off’ button at the very top of the left hand bar.