CISR85210 | CIS fraud measures: S66(3A) Cancellation of Gross Payment Status

Where FA04/S62A or S62B apply HMRC can immediately cancel a person’s GPS and, where appropriate, the person will be registered for payment under deduction: FA04/S66(3A).

HMRC must give the person notice stating the reasons for cancelling GPS.

The person cannot reapply for GPS where it has been removed under FA04/S66(3A) for five years, beginning with the day on which the cancellation takes place.

The person can appeal against the cancellation of GPS.

The notice of appeal must state the grounds for appeal and be given in writing to HMRC within 30 days of the cancellation.