|CISR48000||Information guide contents|
This action guide below details the various actions you need to take in CISR to enable a Tax Treatment Appeal to be logged, and there are further action guides that go on to explain what actions you need to take regarding the Tax Treatment appeal, once it has been logged. To log 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 subcontractor’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 'Appeal History' 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.
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.
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:
A full description can be found at CISR48070 of what each of these categories means.
This will display the location of the appeal papers for each of the appeals listed with the exception of any 'open' 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 'open'.
This will display the date the appeal was finally determined
To log a new appeal
This will take you to the ‘Appellant Details’
window. This will display the subcontractor’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 'Select Appellant' and alongside the words 'Represented By' is a drop down menu with the following options:
Where you select the 'customer' heading, the 'Recipient Name'
field is greyed out, having defaulted to the subcontractor’s
name but you will still be able to alter the address.
Where the agent option is selected, under the 'Recipient Name'
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 'Customer’s Appeal reference' where the agent has
shown an agent’s reference relating to the subcontractor.
The next field for completion is the date the Appeal was received; this should be completed in the format ‘DD/MM/YYYY’. This field will default to today’s date if no date is entered. Once done
This takes you to the 'Appeals Details' window. Under the title
bar 'Maintain Appeal Details' you will note that CISR has already
calculated the number of days by which the appeal is being made
late, where this is appropriate.
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.
The minimum entry that can be made on the 'Appeals Details' window to allow a Tax Treatment Appeal to be logged is the following
If you are logging the appeal only and are now going to pass it to another officer to work, you may now go down to step 6 below.
When working the appeal there are further entries to be made on this window.
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.
Where the nature of the appeal does not fit into any of the first seven categories above, then
Having logged 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, you may have passed this to another officer. To do this
Where the appeal is being made against a decision that was made
from 15 October 2007, CISR will automatically issue an
acknowledgement of the appeal (CIS320) to both the subcontractor
and the Customer Level Agent where the Customer Level Agent made
the appeal (see
CISR19020 for further information
regarding Customer Level Agents), or to the subcontractor
only where the subcontractor made the appeal.
Where the appeal is made by a third party (for example, the subcontractor’s spouse) the appeal acknowledgement will still go to the subcontractor, except where the spouse has been set up as a Customer Level Agent following the submission of an authority (form 64-8 or FBI 2) from the subcontractor.
CISR will then suspend any action to change the subcontractor’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 these circumstances, whilst the subcontractor’s Tax Treatment appeal is still open.