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HMRC internal manual

Labour Provider Guidance

Interventions: fraud and construction: gross payment status

The CIS Functional Lead Team (FLT) Technical Support Officers assist caseworkers in all business streams with all aspects of CIS work. This includes mandatory submissions, including authorisation to withdraw Gross Payment Status (GPS) from subcontractors where appropriate. CIS Technical team 

The Labour Fraud in Construction workshop is in the final stages of being delivered to all LM teams and explains how GPS withdrawal is a powerful tool in the disruption of serious non-compliance and deliberate abuse and should be an early consideration in every Labour Fraud in Construction case. Where there is evidence of knowing non-compliance, or false application, the withdrawal can be made with immediate effect. There is a yield measure for this action.

The decision to withdraw can be appealed so it is vital that each submission details the evidence of the compliance failures and behaviour. LMI work closely with the FLT team to ensure these cases are given priority and we now have our own SPOC, (This content has been withheld because of exemptions in the Freedom of Information Act 2000)  all submissions should be emailed directly to Tanya who will also be happy to give additional support with the process.

Further details is at COG909155, and the submission process and stencil at COG909160