Skip to content
Solved
SearchBrowse
Sign in

Contents

Official guidance
Construction Industry Scheme Reform Manual

CISR49000 · Register and maintain subcontractor: scheduled review

  • CISR49600 · Register and maintain subcontractor: scheduled review
  • CISR49010 · Introduction
  • CISR49020 · Explanation of scheduled review
  • CISR49030 · Finalising an ‘Incomplete’ scheduled review TTQT
  • CISR49040 · Withdrawal of gross payment status
  • CISR49050 · Appeals against withdrawal of gross payment status
  • CISR49060 · Legislation
  • CISR49070 · Scheduled review and Joint Ventures
  1. Register and maintain subcontractor: scheduled review: contents
  2. Register and maintain subcontractor: scheduled review: legislation

CISR49060 | Register and maintain subcontractor: scheduled review: legislation

From HM Revenue & Customs · Construction Industry Scheme Reform Manual

| CISR49600 | Action guide contents | |—————————————————————————————————–|———————–|

The statutory authority for the withdrawal of gross payment status from a subcontractor is contained at FA04/s66 (see CISR16110 for more detail regarding the provisions of this section). The right of appeal against a decision to withdraw gross payment status is conferred to the subcontractor by virtue of FA04/s67 (see CISR16120 for more detail regarding the provisions of this section).

PreviousNext
PrivacyTerms