|CISR48000||Information guide contents|
Once the appeal has been logged in CISR, you
must take the following steps to update the record
where you decide to uphold the Tax Treatment appeal. CISR will
automatically recognise where a Tax Treatment Appeal has already
been logged and is still 'open' and so will display the 'Update
Appeal' button automatically once 'Maintain TT Appeal' has been
selected. To uphold 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.
From the CIS Main Menu
This will take you to the 'Maintain Appeal' window, the details of any previous appeals and the current 'open' appeal will be displayed for you. The ‘appeal papers location’ may be completed showing the current location of the appeal papers, and the Date of Determination field for the 'open' appeal will currently not be completed.
This will take you to the ‘Appeal Details’ window. On the same page under the bar entitled 'Maintain Appeal Details' from the drop-down menu alongside 'Appeal Progress'
CISR will have already maintained (or restored) gross payment
status to the subcontractor when the appeal was logged. CISR will
issue a notification (CIS320) to the subcontractor informing them
of the outcome and determine the appeal.
Where you decide to accept the appeal
You will then need to go to the PEGA work item using the CISR
role CISR WM TT App Handler, and mark this as now being 'Complete'
CISR95060 for further information on
how to do this). However, where you log and determine the
subcontractor’s appeal on the same day, the creation of a
work item is suppressed by CISR, so you do not need to check PEGA
in this instance to close down the work item.
Note that you will be able to make the selection 'Upheld by HMRC' even where the appeal has not previously been logged in CISR. You should, however, complete the drop-down menu by 'Grounds of Appeal', and also what the 'Disputed failures' are that the subcontractor is appealing against, if this applies.