SolvedCISR48650 | Appeals against refusal or cancellation of Gross Payment Status - Tax Treatment appeal made late
From HM Revenue & Customs · Construction Industry Scheme Reform Manual
| CISR48000 | Information guide contents | |—————————————————————————————————–|—————————-|
Where a subcontractor has made an appeal outside of the 30 day appeal period, and you have decided to accept that the appeal was made within the 30 day appeal period, you will need to proceed as in one of the Action guides below depending upon the circumstances of the case.
Where, however, you feel that the subcontractor has no ‘reasonable excuse’ (see CISR81020) for making the appeal outside of the 30 day appeal period (see ARTG2240), the decision maker will need to write to the appellant setting out the reasons why HMRC cannot accept the late appeal.
The appellant then has the right to make a late appeal application to the Tribunal (see ARTG8240). Where either HMRC or the Tribunal accept the late appeal application you will need to take actions to update the Tax Treatment appeal. To do this you will need to be in the CISR Tax Treatment Administrator role and the steps you need to take are shown below, depending on the circumstances.
Late appeal not accepted by HMRC, but later accepted by the Tribunal
Follow the action guide at CISR48630 as though you were logging the appeal for the first time. If the appeal had already been logged following its original receipt by HMRC, then this action will not be necessary.
You will then need to follow one of the action guides in the list above depending on the action that the decision maker decides to take with regard to the appeal.