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Tax Investigation Specialists - Call 0800 734 3333 or email scott.gilbert@gilberttax.co.uk

Construction Industry Scheme CIS Investigation

Speak to a tax professional before responding to HMRC

Contact us now to to schedule a free and confidential initial consultation.

Our primary goal is to allay any feelings of concern or anxiety you may be experiencing at this stressful time. We will give you a clear, objective appraisal of your tax position and the options available to you.

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Want to learn more about HMRC Disclosure Facilities before arranging your free consultation? There's lots of useful information on this page covering:

  • Topic 1
  • Topic 2
  • Topic 3

Still unsure if you need professional tax advice? Find out why it is so important to speak with a tax expert before engaging HMRC. Click here to learn more.

Craig Tully is our dedicated CIS partner so please email him directly at craig.tully@gilberttax.co.uk, call 07786 226013 or fill in the contact form and he will get back to you as soon as possible.

The Construction Industry Scheme

CIS Investigation

HMRC Construction Industry Scheme investigations and reviews cover many areas all of which can have serious consequences for business.

Read on to find out more, or contact our dedicated CIS tax expert Craig Tully today to speak with a specialist about your current position.

Gross Status Withdrawn or Cancelled

HMRC can issue two types of notice which says your tax status for CIS has changed:

Immediate withdrawal with no notice

In these cases HMRC withdraw your Construction Industry Scheme Gross Status overnight and advise your customers that your Gross Status has been cancelled without warning usually alleging that the company has fraudulently made an incorrect return, provided false information or knowingly failed to comply with the provisions of the Construction Industry Scheme.

Immediate action is required as withdrawal of Gross Status can have a catastrophic effect on your business.

Although you can and should appeal against such a decision making the appeal by itself will not necessarily result in your Gross Status being reinstated and therefore an application for expedition in the tribunal may be needed.

In extreme cases, an application for Judicial review may be required to seek to restore Gross Payment Status before there is a serious effect on your business.

At Gilbert Tax we have a depth of experience in dealing with these immediate Gross Payment Status cancellations with a team of expert solicitors ready to assist with a Judicial review application.


Withdrawal with notice

In these cases HMRC give you notice of the intention to withdraw your Construction Industry Scheme Gross Payment Status and provide list of errors and non-compliance on which they have based their reasons for withdrawing your Gross Payment Status.

It is important to appeal against HMRC notice promptly with good reasons why HMRC are incorrect.

While waiting for your appeal to be heard your Gross Payment Status will remain in force and you can continue to trade normally.

After the appeal is made to HMRC there is a period of time to resolve any misunderstandings and sometimes entering negotiations or Alternative Dispute Resolution can bring a satisfactory conclusion without recourse to the Tribunal.

This could include improving your compliance processes with the agreement of HMRC.

If the disagreement cannot be resolved with then we have an expert team ready to represent you at the Tax Tribunal although we will always try to ensure that a satisfactory conclusion is reached before.

Assessments or Determinations of Tax Due from Subcontractors  

Where HMRC are carrying out a Construction Industry Scheme investigation then where they believe that:

  1. Tax should have been deducted under the scheme but wasn’t or
  2. There is a dispute about the amount of tax which should have been deducted

HMRC can issue an assessment or determination for the amount of tax that they think is due, these assessments are not always correct as they are based on HMRC best judgment at the time and new information may need to be brought to light.

In addition there are statutory safeguards to ensure that, for example, tax is not paid twice or that you are not charged due to an entirely innocent error.

Any assessment or notice of intended assessment must be carefully considered as the HMRC may issue demands for significant sums and if not dealt with properly they will become due and payable.

How can Gilbert Tax Help?

Gilbert Tax have extensive experience of dealing with these demands and notices including reviewing evidence presented by HMRC and examining the way HMRC have carried out their investigation so that negotiations can commence to deal with the problem.

Craig Tully our dedicated partner for CIS issues worked on HMRC implementation team when the scheme was introduced and acts as an expert witness on Construction Industry Scheme issues.

We also have the back up for experienced Counsel (Barristers) on this issue should it be necessary to take HMRC to the Tax Tribunal.

Craig Tully is our dedicated CIS partner so please email him directly at craig.tully@gilberttax.co.uk or call 07786 226013 and he will get back to you as soon as possible.

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Client Story
How Can We Help?
Tax Investigation Specialist
Scott Gilbert, Partner and Tax Investigation Specialist

"We understand that people sometimes make mistakes in their dealings with HMRC and that HMRC make mistakes in dealing with taxpayers. Many people do not know how to deal with HMRC or who to turn to for help resolve the tax dispute.

Our firm of tax advisors specialise in resolving people's problems with HMRC. We have extensive expertise in dealing with all forms of tax investigations and tax disputes as well as with taking matters to the Tax Tribunal where agreement cannot be reached.

We deal both directly with the individual who is under enquiry and also work with many firms of accountants supporting them in dealing with HMRC disputes and advising them on how to handle HRMC to get the best result.

The fact is that proper management of HMRC is the best way of reducing the tax, interest and penalty as well as the time taken in resolving any tax dispute.

Our expert team are none judgemental and rigorously defend your position within the scope and parameter of the law. We take control and manage the process to minimise the interruptions that any form of tax investigation causes to an individual's life and business."

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