CISR48150 - Register and maintain subcontractor: Appeals against refusal or cancellation of Gross Payment Status: witnesses

| CISR48600 | Action guide contents | |—————————————————————————————————–|———————–|

In all cases, you are strongly advised to send the appellant (if a company, the Company Secretary) and their agent before the date of the Hearing a letter setting out

• the details of the case
• the facts that will be relied on
• details of the relevant legislation.

Ideally, this should be done at the decision maker stage (see CISR48050). If any of this evidence (for example, the date a payment was made, or the date a tax return was received) is to be disputed, then witnesses must be called to speak about those facts.

This evidence may be supplied by

• the Debt and Management Banking office
• a Special Compliance Office investigator
• an Employer Compliance officer from a Construction Industry Team.

Where this evidence forms the whole or a substantial part of the evidence on which the refusal decision was made, the relevant officer should be called as a witness at the appeal hearing (see ARTG8600).

It is sometimes helpful to ask the witness to set out their evidence in a statement that can be given to the appellant and their agent in advance of the Hearing.

Remember that a failure to disclose evidence or other facts, upon which the case hinges, will inevitably result in the postponement of the hearing so that the evidence in question can be considered fully by the tribunal.