SolvedCISR83030 | Compliance: Regulation 9(5) directions: Inspectors authorised as collectors
From HM Revenue & Customs · Construction Industry Scheme Reform Manual
| CISR83600 | Action guide contents |
Under TMA70\s1 (2A) and (2B) some officers of the department are authorised to act as Collectors and can make a direction under Regulation 9(5).
The procedures for making Regulation 9(5) directions and dealing with associated appeals when refusing to make a direction are set out at
Whenever an Inspector is authorised to act as a Collector and gives or refuses a direction under Regulation 9(5) the direction or notice of refusal should be signed under the title, 'Officer of Revenue and Customs'.
When a notice of refusal to make a Regulation 9(5) direction is signed by an officer authorised to act as a Collector and an appeal is lodged under Regulation 9(7), the Inspector should normally be responsible for handling the appeal and should represent HMRC at any appeal hearing.