Chapter CISR48040
| Published date | 16 April 2016 |
| Record Number | CISR48040 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
| CISR48000 | Information guide contents |
All appeals against Tax Treatment must be made by the subcontractor or their authorised agent in writing, within 30 days of the notice to change the tax treatment status of the subcontractor (CIS308). There is also a provision to allow for a late appeal to be accepted either by HMRC (see ARTG2240), or by the Tribunal (see ARTG8200).
It is important that all appeals received are logged on CISR on the day they are received by HMRC. The reason for this is that where gross tax treatment is withdrawn from the subcontractor; the priority logging of the appeal could prevent contractor letters (CIS316) advising of the subcontractor’s change of Tax Treatment to net payment status being issued. These letters are normally issued at day 55 after the Tax Treatment Qualification Test (TTQT) was finalised.
However, where you receive an appeal against refusal to grant or withdrawal of gross tax treatment, but the appellant has not stated any grounds for their appeal, then the appeal should not be logged on to CIS. Instead, you should write to the customer to ask them to tell us on what grounds they are making their appeal.
To log a ‘Tax Treatment Appeal’ you will need to use the role within CISR called CISR Tax Treatment Administrator. It should be noted that where the subcontractor already has an open Tax Treatment appeal, it will not be possible for you to log another Tax Treatment appeal on CISR against the same registration for the subcontractor (example: ‘as sole trader’). Instead you will need to continue working the previous Tax Treatment appeal.
CISR will automatically issue an acknowledgement of the appeal (CIS320) to both the subcontractor and the Customer Level Agent where the Customer Level Agent made the appeal (see CISR19020 for further information regarding Customer Level Agents), or to the subcontractor only where the subcontractor made the appeal.
Where the appeal is made by a third party (for example, the subcontractor’s spouse) the appeal acknowledgement will still go to the...
To continue reading
Request your trial