Skip to content
Solved
SearchBrowse
Sign in

Contents

Official guidance
Construction Industry Scheme Reform Manual

CISR72600 · Deductions: credit and repayment: action guide contents

  • CISR72610 · Deductions: credit and repayment: credit claimed where no deduction made (A)
  • CISR72620 · Deductions: credit and repayment: subcontractor claims for reimbursement to contractor
  • CISR72630 · Deductions: credit and repayment: subcontractor entitled to gross payment or standard rate deduction has an incorrect deduction made
  • CISR72640 · Deductions: credit and repayment: gross payment status withdrawn - successful appeal
  • CISR72650 · Deductions: credit and repayment: repayments to non-residents
  • CISR72660 · Deductions: credit and repayment: subcontractor / contractor disputes over deductions
  1. Deductions: credit and repayment: action guide contents
  2. Deductions: credit and repayment: gross payment status withdrawn - successful appeal

CISR72640 | Deductions: credit and repayment: gross payment status withdrawn - successful appeal

From HM Revenue & Customs · Construction Industry Scheme Reform Manual

| CISR72000 | Information contents | |—————————————————————————————————–|———————-|

Where the subcontractor seeks repayment of any deductions after a successful appeal against cancellation of gross payment, you should explain to the subcontractor that there is no legal entitlement to early repayment of these deductions. See CISR72110.

PreviousNext
PrivacyTerms