Appeals may be made against the issue of a notice requiring security for construction industry scheme (CIS) payments and in relation to unsuccessful applications for the reduction of the amount of security1.
It is an offence for a person from whom security is required to fail for a specified period to give security2.
Appeals
A person who is given notice of a requirement for security (see E5.547AD) may appeal against the notice or any requirement in it.
The person who has given security (PGS) may appeal against:
- Ìý
•ÌýÌýÌýÌý the rejection by an officer of HMRC of an application (see E5.547AE), and
- Ìý
•ÌýÌýÌýÌý a smaller reduction in the value of security held than PGS applied for
Notice
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Web page updated on 17 Mar 2025 16:52