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  1. Home
HMRC internal manual

Construction Industry Scheme Reform Manual

From:
HM Revenue & Customs
Published
16 April 2016
Updated:
24 April 2025 - See all updates
  1. Back to contents
  2. CISR40000
  3. CISR48000

CISR48600 - Register and maintain subcontractor: appeals against refusal or cancellation of gross payment status: contents

  1. CISR48610
    Business and compliance test refusals
  2. CISR48620
    Turnover test refusals
  3. CISR48630
    Logging a Tax Treatment Appeal
  4. CISR48640
    Re-opening a Tax Treatment Appeal
  5. CISR48650
    Tax Treatment Appeal made late
  6. CISR48660
    Upholding a Tax Treatment Appeal
  7. CISR48670
    Further information required to settle a Tax Treatment Appeal
  8. CISR48680
    Decision Maker decides that the withdrawal of gross tax treatment was correct
  9. CISR48690
    Subcontractor takes up the offer of an internal review
  10. CISR48700
    Tax Treatment Appeal and the Tribunal hearing
  11. CISR48710
    HMRC action after losing an Appeal when the subcontractor currently holds net payment status
  12. CISR48720
    Appeal notes
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