CISR48070 - Register and maintain subcontractor: Appeals against refusal or cancellation of Gross Payment Status: Description of the different status types of Tax Treatment Appeal

CISR Reference	Topic
CISR48000	Information contents

In the ‘Appeal Details’ window there is a drop-down menu alongside ‘Appeal Progress’ which describes the various types of status that you could allocate to an appeal. Not all of the status types will be shown at the same time in this drop-down menu. What is available in the drop-down menu will depend on the status of the appeal at the time you access this window.

To help you, all of the stages of an appeal are shown below, with a brief description of what each one means and the selection to be used from the CIS system drop-down menu when the appeal has reached that stage.

Appeal Stage	Description	CIS system drop-down menu item to be used
Appeal made to HMRC	The appeal has been logged and is currently open and either no further action has been taken, or the appeal is under consideration by the Decision Maker and no decision regarding the appeal has yet been made.	Received
Appeal refused by Decision Maker	The appeal is open and the Decision Maker considers that the appellant does not have grounds for an appeal and has issued a decision letter to the appellant.	Withdrawal invited
Appeal settled by agreement under TMA70/s54	Following the issue of the decision letter the appellant agrees to withdraw their appeal and does not make a request for an internal review or notify their appeal to the tribunal.	Withdrawn
Decision letter issued and decision final as no response within 45 days	Following the issue of the decision letter the appellant does not make a request for an internal review or notify their appeal to the tribunal.	Withdrawn
Internal Review requested by appellant	The appeal is open and following the issue of the decision letter the appellant has requested an internal review of the matter.	Being Reviewed
Review conclusion letter issued and HMRC decision cancelled	Following the issue of the review conclusion letter, HMRC cancels its decision regarding the subcontractor’s tax treatment. The appellant does not notify their appeal to the tribunal. Gross tax treatment is retained or granted.	Upheld by HMRC
Review conclusion letter issued and HMRC decision upheld	Following the issue of the review conclusion letter the appellant now agrees with the HMRC decision made and does not notify the appeal to the tribunal. The appeal is determined under TMA70/s54. Gross tax treatment is removed or refused	Withdrawn
Review conclusion letter issued and HMRC decision deemed upheld	Following the issue of the review conclusion letter the appellant makes no response or does not notify their appeal to the tribunal within 30 days of the review conclusion letter. The appeal is determined under TMA70/s54, Gross tax treatment is removed or refused.	Withdrawn
Appeal notified to the tribunal	No agreement has been reached between the appellant and HMRC regarding the appeal, either after the issue of the decision letter or the review conclusion letter and the appellant has now notified the appeal to the tribunal. The appeal is still open.	Listed for Personal Hearing
Tribunal has determined appeal and HMRC decision upheld	An appeal against the loss / refusal of gross payment status has been heard and determined at a tribunal hearing in favour of HMRC. Gross tax treatment is removed or refused. The appeal is now closed.	Rejected at Personal Hearing
Tribunal has determined appeal and HMRC decision cancelled	An appeal against the loss / refusal of gross payment status has been heard and determined at a tribunal hearing in favour of the appellant. Gross tax treatment is retained or granted. The appeal is now closed,	Upheld at Personal Hearing
Application to tribunal to accept a late appeal accepted	An appeal was made later than the 30 day appeal period which HMRC has not accepted. The appellant decided to apply to the tribunal to see whether that appeal could be accepted and the late appeal was accepted by the tribunal. The appeal is still open.	Late appeal accepted at Personal Hearing
Application to tribunal to accept a late appeal refused	An appeal was made later than the 30 day appeal period which HMRC has not accepted. The appellant decided to apply to the tribunal to see whether that appeal could be accepted and the late appeal was rejected by the tribunal. The appeal is now closed.	Late appeal rejected at Personal Hearing
Permission is granted to appeal against a tribunal decision	An application was made by the appellant, or HMRC, for permission to appeal against a tribunal decision and permission has been granted.	This option is not available within the CIS drop-down menu. Instead you must use the ‘Re-open’ function (see CIS48640)
Permission is granted to appeal against a tribunal decision but the appellant later withdraws that appeal	Permission to appeal against a tribunal decision was requested by the appellant and had been granted by the tribunal. The appellant has now subsequently decided not to pursue the appeal any further. The appeal is now closed.	Re-opened, withdrawn by appellant
Permission is granted to appeal against a tribunal decision but HMRC later withdraws that appeal	Permission to appeal against a tribunal decision was requested by HMRC and had been granted by the tribunal. HMRC have now subsequently decided not to pursue the appeal any further. The appeal is now closed.	Re-opened, withdrawn by HMRC
Upper Tribunal determined appeal and HMRC decision cancelled	An appeal has already been determined at a Tribunal Hearing and the appellant, or HMRC, requested and was given permission to appeal against the tribunal decision (see CISR48180). The Upper Tribunal has now found in favour of the appellant. The appeal is now closed. Gross tax treatment is retained or granted.	Upheld in favour of appellant
Upper Tribunal determined appeal and HMRC decision upheld	An appeal has already been determined at a Tribunal Hearing and the appellant, or HMRC, requested and was given permission to appeal against the tribunal decision (see CISR48180). The Upper Tribunal has now found in favour of HMRC. Gross tax treatment is removed or refused. The appeal is now closed.	Upheld in favour of HMRC