CISR48640 - Appeals against refusal or cancellation of Gross Payment Status - Re-opening a Tax Treatment appeal

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You may need to re-open a Tax Treatment appeal, perhaps because the subcontractor has made a late request (on 바카라 사이트˜reasonable excuse바카라 사이트™ grounds) for an internal review of the matter. Where this happens CISR will recognise this fact and automatically displays a 바카라 사이트˜Re-open바카라 사이트™ appeal button instead of a 바카라 사이트˜Create New Appeal바카라 사이트™ button when you select 바카라 사이트˜Maintain TT Appeal바카라 사이트™. . To re-open a Tax Treatment appeal you will need to be in the CISR Tax Treatment Administrator role, and the steps you need to take are shown below:

Step 1

From the CIS Main Menu

  • select the registration against which the Tax Treatment appeal has been made
  • select [Maintain TT Appeal] from the menu options supplied at the bottom of the page.

This will take you to the 바카라 사이트˜Maintain Appeal바카라 사이트™ window. The subcontractor바카라 사이트™s name will be displayed along with their UTR, and where the subcontractor is appealing against their tax treatment as a member of a partnership, the partnership name and partnership UTR will also be displayed.

On the same page under the bar entitled 바카라 사이트˜Appeal History바카라 사이트™ is a list of all the appeals made by the subcontractor under that particular registration for the current year and the previous six years (CY-6). The following headings will be displayed.

Date Received

This will show the date each Tax Treatment appeal was received, and they will be displayed in descending order, with the most recent shown at the top.

Appeal

This will display the current status of each appeal made whether it is still open or now determined. The available options for display will be the following:

  • Received
  • Withdrawal Invited
  • Being Reviewed
  • Withdrawn
  • Upheld by HMRC
  • Listed for Personal Hearing
  • Late Appeal accepted at Personal Hearing
  • Late Appeal rejected at Personal Hearing
  • Upheld at Personal Hearing
  • Rejected at Personal Hearing
  • Upheld in favour of HMRC
  • Upheld in favour of subcontractor
  • Re-opened
  • Re-opened withdrawn by HMRC
  • Re-opened withdrawn by subcontractor

A full description can be found at CISR48070 of what each of these categories means.

Appeal papers location

This will display the location of the appeal papers for each of the appeals listed with the exception of any 바카라 사이트˜open바카라 사이트™ appeal. The District Record (DR) number will be displayed where the appeal papers are filed. This field can be completed at any time whilst the appeal is 바카라 사이트˜open바카라 사이트™.

Date of Determination

This will display the date each appeal was finally determined, unless the appeal is still open.

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Step 2

To re-open a Tax Treatment appeal

  • select the [Re-open Appeal] button.

A dialogue box will now appear with the following text 바카라 사이트˜No automated acknowledgement will be issued for re-opened appeals. A manual acknowledgement letter should be considered.바카라 사이트™

  • select [OK], this will clear the dialogue box

This will take you to the 바카라 사이트˜Appellant Details바카라 사이트™ window. This will display the subcontractor바카라 사이트™s name along with their UTR, and where the subcontractor is appealing against their tax treatment as a member of a partnership, the partnership name and partnership UTR will also be displayed.

On the same page under the title bar 바카라 사이트˜Select Appellant바카라 사이트™ and alongside the words 바카라 사이트˜Represented By바카라 사이트™ is a drop down menu. This will default automatically to the person who submitted the original Tax Treatment appeal. However, should you wish to change the appellant, you may do so by selecting one of the following options:

  • Customer
  • Agent
  • Third Party

Where you select the 바카라 사이트˜customer바카라 사이트™ heading the 바카라 사이트˜Recipient Name바카라 사이트™ field is greyed out, having defaulted to the subcontractor바카라 사이트™s name but you will still be able to alter the address.

Select either

  • HMRC Base Address
  • CIS Communication Address

Where the agent option is selected under the 바카라 사이트˜Recipient Name바카라 사이트™ field you will need to select which agent the notification is to go to, where for example the subcontractor has both a Customer Level Agent and Scheme Specific Agent acting for them (See CISR19000). An entry should also be made in the 바카라 사이트˜Customer바카라 사이트™s Appeal reference바카라 사이트™ where the agent has shown an agent바카라 사이트™s reference relating to the subcontractor.

Note The date the appeal was received field will not be displayed here, as is the case when creating a new appeal, as CISR will already know this date from the original date the appeal was logged.

  • Select the [Next] button.

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Step 3

This takes you to the 바카라 사이트˜Appeals Details바카라 사이트™ window. Under the title bar 바카라 사이트˜Maintain Appeal Details바카라 사이트™ you will note that CISR has already populated the date the appeal was received. CISR has done this from the entries that were made when the appeal was originally logged, and where the appeal was made late, CISR has also calculated the number of days by which the appeal was made late.

The next field down will display the reason for the subcontractor having net Tax Treatment, this will be one of four options, and will be automatically pre-populated and cannot be altered.

  • Request for Gross denied
  • Tax Treatment Review
  • Manual change without (90 day) notice
  • Manual change with (90 day) notice

The minimum entry that can be made on the 바카라 사이트˜Appeals Details바카라 사이트™ window to allow a Tax Treatment Appeal to be re-opened is the following.

  • Select [Re-opened] from the drop-down menu alongside 바카라 사이트˜Appeal Progress바카라 사이트™.
  • Select one of the following from the drop-down menu alongside 바카라 사이트˜Reason for re opening바카라 사이트™
  • Withdrawal from agreement
  • Permission to appeal tribunal decision / High Court
  • Determined in error
  • Other
  • Then select [OK]

If you are re-opening the appeal only and are now going to pass it to another officer to work, you may now go down to step 6 below.

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Step 4

When working the appeal there are further entries to be made on this window.

  • Select one of the following from the drop-down menu beside 바카라 사이트˜Grounds for Appeal바카라 사이트™
  • Reasonable Excuse
  • HMRC admin error
  • Disputed result
  • Other

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Step 5

You must also make entries identifying the failures found during the Tax Treatment Qualification Test (TTQT) against which the subcontractor is now either appealing or disputing.

  • Select the appropriate box or boxes alongside each entry besides 바카라 사이트˜Failures Disputed바카라 사이트™. The possible entries are
  • Scheme payment
  • CIS Return submission
  • PAYE Return submission
  • SA Payment
  • SA Return submission
  • CT payment
  • CT Return submission
  • Other

Where the nature of the appeal does not fit into any of the first seven categories above, then

  • select [Other]

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Step 6

Having re-opened the appeal, you will now need to make a note of what action you have taken regarding the appeal (See CISR48720 for more information regarding this), for example, where you have passed this to another officer. To do this

  • select the [Add Notes] button
  • make a free-format note of the action taken and to whom the appeal has been passed
  • select [Back], this will take you back to the 바카라 사이트˜Maintain Appeals Details바카라 사이트™ window.
  • Select [OK], a message will then display saying 바카라 사이트˜Back to Main menu - changes committed바카라 사이트™.
  • There are also two further buttons on this window
  • [Back] will take you back to the previous window.
  • [Cancel] will cancel all of the entries you have made in logging this particular appeal, an error message will be displayed saying that 바카라 사이트˜This will take the user back to the CIS main menu with all data lost바카라 사이트™.

CISR will then suspend any action to change the subcontractor바카라 사이트™s tax treatment from gross to net, and where notifications have already been sent to contractors (this is normally after day 55 of the 90 day notice period) to change the tax treatment to net. CISR automatically changes the Tax Treatment back from net to gross. These contractors will then be advised that gross Tax Treatment has been re-instated. If the appeal is received and accepted after the 90 day notice period, CISR will re-instate gross Tax Treatment and inform the relevant contractors. Where the Tax Treatment had been changed from gross to net without a period of notification (say, following a compliance review), then CISR will not change the Tax Treatment status back from net to gross in this case, whilst the subcontractor바카라 사이트™s Tax Treatment appeal is still open.

You must remember to issue a manual letter to the appellant or their agent acknowledging the request made to re-open the tax treatment appeal.

Once the appeal has been re-opened, to work the re-opened appeal you should follow the appropriate action guides set out at CISR48600.