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 the “appointed
day” which is 90 days after the issue of the original notice.
See
CISR48000 for detailed instructions on
the handling of an appeal by the subcontractor against the refusal
to grant gross payment status.
