CISR72640 | Deductions: credit and repayment: gross payment status withdrawn - successful appeal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