CISR49050 - Register and maintain subcontractor: scheduled review: appeals against withdrawal of gross payment status
| CISR49600 | Action guide contents | |—————————————————————————————————–|———————–|
Following a Scheduled Review, a subcontractor who has been notified that their gross payment status is to be removed will have the statutory period of 30 days in which to appeal against this decision. However if no appeal by the subcontractor has been made at day 55 after the notification of the change of payment status, all contractors who have paid or verified the subcontractor within the last two years will be notified that the subcontractor’s tax treatment is to be changed from “gross” to “net” from a date which will be 90 days after the issue of the CIS308.
If a ‘late’ appeal is made by a subcontractor after day 55 and the ‘late’ appeal is accepted, once the appeal is logged the CIS system will automatically cancel the change in the subcontractor’s tax treatment from gross to net and will notify all contractors who have paid or verified the subcontractor within the last two years that the subcontractor’s tax treatment is to remain as “gross”.
Where a ‘late’ appeal is made by a subcontractor after the tax treatment has already changed to net (that is, after day 90), and the ‘late’ appeal is accepted, once again, when the appeal is logged the CIS system will automatically change the subcontractor’s tax treatment back from net to gross, and will notify all contractors who have paid or verified the subcontractor within the last two years about the change in tax treatment.
See CISR48000 for detailed instructions on the handling of an appeal by the subcontractor against the withdrawal or (refusal to grant) gross payment status.