## 1.18.1A

1.1
issuing office addRess line 1-----X
issuing office addRess line 2-----X issuing office addRess line 3-----X
issuing office addRess line 4-----X
issuing office addRess line 5-----X issuing office addRess line 6-----X postcode X
1.4
1.2
addRess line 3 -------------------X
addRess line 4 -------------------X
addRess line 5 -------------------X
1.3
Client's name
1.5 1.6

## Construction Industry Scheme Subcontractor Registration - Sole Trader

1.7 1.8
You have applied to be paid within the Construction Industry Scheme without any deductions being
made on acount of tax and Class 4 National Insurance contributions (NICs). 
1.9
However, we are not able to grant this application for the reasons shown under the heading 'Reasons for refusal'. Formal details and information about how to appeal against this decision follow the reasons for refusal.                                                                                                                                                                                                                   

1.10
You are registered to receive all payments within the Construction Industry Scheme after the contractor has made a deduction on account of tax and NICs. The current rate of deduction is <20%>.

1.11
Before making any payments to you, each new contractor for whom you work must contact us
to confirm your details and the deduction to be made. Please make sure you give each 
contractor your
1.12
- name 
NAME LINE 1 XXXXXXXXXXXXXXXXXXXXXXX  
NAME LINE 2 XXXXXXXXXXXXXXXXXXXXXXX
- Unique tax reference (UTR)  
99999 99999
- National Insurance number 
XX 99 99 99 X
If you do not give these details accurately to the contractor, they will be obliged to make deductions from your payments at a rate of <30%>. You can show this letter to the contractor, but they will only be able to use it to take your details.

This letter does not confirm self-employed status. The correct employment status can only be determined by the terms of each contract that you enter into and it is the contractor's responsibility to get this right. 

## Reasons For Refusal

| 2                                         | The Self Assessment balancing charge of £         | <99999999999999999.99>   |  due on    |
|-------------------------------------------|---------------------------------------------------|--------------------------|------------|
| <DD MMMMMMMM CCYY>                        | is still outstanding.                             |                          |            |
| 3                                         |                                                   |                          |            |
| The Self Assessment balancing charge of £ | <99999999999999999.99>                            | , due on                 |            |
| <DD MMMMMMMM CCYY>                        | , had an outstanding amount due of £              | <99999999999999999.99>   | as at      |
| <DD MMMMMMMM CCYY>                        | .                                                 |                          |            |
| 4                                         | The Self Assessment balancing charge of £         | <99999999999999999.99>   | due on     |
| <DD MMMMMMMM CCYY>                        | was not paid in full until                        | <DD MMMMMMMM CCYY>       | .          |
| 5                                         | The Self Assessment first payment on account of £ | <99999999999999999.99>   | due on     |
| <DD MMMMMMMM CCYY>                        | is still outstanding.                             |                          |            |
| 6                                         | The Self Assessment first payment on account of £ | <99999999999999999.99>   | , due on   |
| <DD MMMMMMMM CCYY>                        | , had an outstanding amount due of £              | <99999999999999999.99>   | as at      |
| <DD MMMMMMMM CCYY>                        | .                                                 |                          |            |
| 7                                         | The Self Assessment first payment on account of £ | <99999999999999999.99>   | due on     |
| <DD MMMMMMMM CCYY>                        | was not paid in full until                        | <DD MMMMMMMM CCYY>       | .          |

8
The Self Assessment second payment on account of £<99999999999999999.99> due on 
<DD MMMMMMMM CCYY> is still outstanding.
9
The Self Assessment second payment on account of £<99999999999999999.99>, due on 
<DD MMMMMMMM CCYY>, had an outstanding amount due of £<99999999999999999.99> as at 
<DD MMMMMMMM CCYY>.
10
The Self Assessment second payment on account of £<99999999999999999.99> due on 
<DD MMMMMMMM CCYY> was not paid in full until <DD MMMMMMMM CCYY>. 
11
Your <CCYY> - <YY> Tax Return for Self Assessment due on <DD MMMMMMMMM CCYY> is still 
outstanding.
12
Interest from Self Assessment of £<99999999999999999.99> due on <DD MMMMMMMMM CCYY>
is still outstanding. 
13
Interest from Self Assessment of £<99999999999999999.99>, due on <DD MMMMMMMM CCYY>, 
had an outstanding amount due of £<99999999999999999.99> as at <DD MMMMMMMM CCYY>.
14
Interest from Self Assessment of £<99999999999999999.99> due on <DD MMMMMMMM CCYY>
was not paid in full until <DD MMMMMMMM CCYY>.
15
A Self Assessment penalty of £<99999999999999999.99> due on <DD MMMMMMMMM CCYY> is still outstanding.
16
A Self Assessment penalty of £<99999999999999999.99>, due on 
<DD MMMMMMMM CCYY>, 
had an outstanding amount due of £<99999999999999999.99> as at <DD MMMMMMMM CCYY>.
17
A Self Assessment penalty of £<99999999999999999.99> due on <DD MMMMMMMM CCYY> was not paid in full until <DD MMMMMMMM CCYY>.
1.18
1.18
18
Your Contractor's monthly return for reference <999PA99999999> for period ending 
<DD MMMMMMMMM CCYY>, due on <DD MMMMMMMMM CCYY>, was not received until 
<DD MMMMMMMMM CCYY>.
19
Your Contractor's monthly return for reference <999PA99999999> for period ending 
<DD MMMMMMMMM CCYY>, due on <DD MMMMMMMMM CCYY>, is still outstanding.
20
The PAYE payment for reference <999PA99999999> due for the tax month ending 
<05 MMMMMMMMM CCYY> was received late on <DD MMMMMMMMM CCYY>.
21
The PAYE payment for reference <999PA99999999> due for the tax month ending 
<05 MMMMMMMMM CCYY> is still outstanding.
22
Your Employer end of year return (P35 and P14s) for reference <999PA99999999> due on 
19 May <CCYY> is still outstanding.
23
A PAYE end of year (P35) underpayment for reference <999PA99999999> of 
£<99999999999999999.99>, due on <DD MMMMMMMMM CCYY>, is still outstanding.
24
A PAYE end of year (P35) underpayment for reference <999PA99999999> of 
£<99999999999999999.99>, due on <DD MMMMMMMM CCYY>, had an outstanding amount due 
of £<99999999999999999.99> as at <DD MMMMMMMM CCYY>.
25
A PAYE end of year (P35) underpayment for reference <999PA99999999> of 
£<99999999999999999.99>, due on <DD MMMMMMMM CCYY>, was not paid in full until 
<DD MMMMMMMM CCYY>.
26
Your <CCYY> - <YY> Class 1A National Insurance contributions Return, P11D(b), for reference 
<999PA99999999> due on <DD MMMMMMMMM CCYY> is still outstanding. 
27
The Class 1A National Insurance contributions charge for reference <999PA99999999> of 
£<99999999999999999.99>, due on <DD MMMMMMMMM CCYY>, is still outstanding.
28
The Class 1A National Insurance contributions charge for reference <999PA99999999> of 
£<99999999999999999.99>, due on <DD MMMMMMMM CCYY>, had an outstanding amount due 
of £<99999999999999999.99> as at <DD MMMMMMMM CCYY>.
29
The Class 1A National Insurance contributions charge for reference <999PA99999999> of 
£<99999999999999999.99>, due on <DD MMMMMMMMM CCYY>, was not paid in full until 
<DD MMMMMMMMM CCYY>.
30
Corporation Tax of £<99999999999999999.99> due on <DD MMMMMMMMM CCYY> is still 
outstanding.
31
Corporation Tax of £<99999999999999999.99>, due on <DD MMMMMMMM CCYY>, had an 
outstanding amount due of £<99999999999999999.99> as at <DD MMMMMMMM CCYY>.
32
Corporation Tax of £<99999999999999999.99> due on <DD MMMMMMMMM CCYY> was not paid 
in full until <DD MMMMMMMMM CCYY>.
33
A Corporation Tax interest charge of £
 is still outstanding.
34
A Corporation Tax interest charge of £<99999999999999999.99>, due on 
<DD MMMMMMMMM CCYY>, had an outstanding amount due of £<99999999999999999.99> as at
<DD MMMMMMMMM CCYY>.
35
A Corporation Tax interest charge of £<99999999999999999.99> due on 
<DD MMMMMMMMM CCYY> was not paid in full until <DD MMMMMMMMM CCYY>.
36
A Corporation Tax penalty charge of £<99999999999999999.99> due on 
<DD MMMMMMMMM CCYY> is still outstanding.
37
A Corporation Tax penalty charge of £<99999999999999999.99>, due on 
<DD MMMMMMMMM CCYY>, had an outstanding amount due of £<99999999999999999.99> as at
<DD MMMMMMMMM CCYY>.
38
A Corporation Tax penalty charge of £<99999999999999999.99> due on 
<DD MMMMMMMMM CCYY> was not paid in full until <DD MMMMMMMMM CCYY>.
39
Your Company Tax Return due on <DD MMMMMMMMM CCYY> is still outstanding.
40
You failed to register for Self Assessment with HM Revenue & Customs by 5 October following the 
end of the <CCYY> - <YY> tax year.
41
For the company to be registered for gross payment, all directors and/or shareholders must have 
complied with their tax obligations. Unfortunately the company has failed this test, so we have to 
refuse gross payment status. 
42
For an individual to be registered for gross payment as a partner in a firm, all the partners must have
complied with their tax obligations. Unfortunately the partnership has failed this test, so we have to 
refuse gross payment status.
43
The calculation of your net construction turnover is incorrect. The amount based on the figures you
have given us is £<99999999999999999.99> but it should be £<99999999999999999.99>. This figure does not meet the required threshold of £<99999999999999999.99>.
The turnover must be equal to, or exceed, the threshold figure of £<30,000>. For partnerships or companies the threshold should be multiplied by the number of partners or relevant persons. 

Alternatively if a partnership or company has a turnover in excess of £<200,000>, the number of persons involved in the business will not be taken into consideration for the purpose of the turnover test.

44
You have not provided sufficient information on your registration form to pass the business test.
45
<Free text up to a maximum of 90 characters per line including spaces. Allow for 3 lines maximum>
<Free text up to a maximum of 90 characters per line including spaces. Allow for 3 lines maximum>
<Free text up to a maximum of 90 characters per line including spaces. Allow for 3 lines maximum>
46
A manually raised miscellaneous penalty of £<99999999999999999.99> due on 
<DD MMMMMMMMM CCYY> is still outstanding.

## 1.18

47
A manually raised miscellaneous penalty of £<99999999999999999.99>, due on 
<DD MMMMMMMMM CCYY>, had an outstanding amount due of £<99999999999999999.99> as at
<DD MMMMMMMMM CCYY>.
48
A manually raised miscellaneous penalty of £<99999999999999999.99> due on 
<DD MMMMMMMMM CCYY> was not paid in full until <DD MMMMMMMMM CCYY>.
49
A PAYE underpayment of £<99999999999999999.99> due on <DD MMMMMMMMM CCYY> is still 
outstanding.
50
A PAYE underpayment of £<99999999999999999.99>, due on <DD MMMMMMMMM CCYY>, had 
an outstanding amount due of £<99999999999999999.99> as at <DD MMMMMMMMM CCYY>.
51
A PAYE underpayment of £<99999999999999999.99> due on <DD MMMMMMMMM CCYY> was 
not paid in full until <DD MMMMMMMMM CCYY>.
52
An assessment or determination of £<99999999999999999.99> due on 
<DD MMMMMMMMM CCYY> is still outstanding.
53
An assessment or determination of £<99999999999999999.99>, due on 
<DD MMMMMMMMM CCYY>, had an outstanding amount due of £<99999999999999999.99> as at
<DD MMMMMMMMM CCYY>.
54
An assessment or determination of £<99999999999999999.99> due on 
<DD MMMMMMMMM CCYY> was not paid in full until <DD MMMMMMMMM CCYY>.
55
A first surcharge of £<99999999999999999.99> due on <DD MMMMMMMMM CCYY> is still 
outstanding.
56
A first surcharge of £<99999999999999999.99>, due on <DD MMMMMMMMM CCYY>, had an 
outstanding amount due of £<99999999999999999.99> as at <DD MMMMMMMMM CCYY>.
57
A first surcharge of £<99999999999999999.99> due on <DD MMMMMMMMM CCYY> was not paid 
in full until <DD MMMMMMMMM CCYY>.
58
A second surcharge of £<99999999999999999.99> due on <DD MMMMMMMMM CCYY> is still 
outstanding.
59
A second surcharge of £<99999999999999999.99>, due on <DD MMMMMMMMM CCYY>, had an 
outstanding amount due of £<99999999999999999.99> as at <DD MMMMMMMMM CCYY>.
60
A second surcharge of £<99999999999999999.99> due on <DD MMMMMMMMM CCYY> was not 
paid in full until <DD MMMMMMMMM CCYY>.
61
Additional tax following an amendment to your Tax Return of £<99999999999999999.99> due on 
<DD MMMMMMMMM CCYY> is still outstanding.
62
Additional tax following an amendment to your Tax Return of £<99999999999999999.99>, due on 
<DD MMMMMMMMM CCYY>, had an outstanding amount due of £<99999999999999999.99> as at
<DD MMMMMMMMM CCYY>.
63
Additional tax following an amendment to your Tax Return of £
 was not paid in full until .
64
An over repayment charge of £<99999999999999999.99> due on <DD MMMMMMMMM CCYY> is 
still outstanding.
65
An over repayment charge of £<99999999999999999.99>, due on <DD MMMMMMMMM CCYY>, 
had an outstanding amount due of £<99999999999999999.99> as at <DD MMMMMMMMM CCYY>.
66
An over repayment charge of £<99999999999999999.99> due on <DD MMMMMMMMM CCYY> was not paid in full until <DD MMMMMMMMM CCYY>.
67
Your <CCYY> - <YY> Partnership Tax Return due on <DD MMMMMMMMM CCYY> is still 
outstanding.
1.19
The formal details of the refusal are explained below.
1.20
We have considered your application dated <DD MMMMMMMMM CCYY> for registration for gross
payment under Section 63(2), Finance Act 2004, but unfortunately we cannot grant it.
1.21
If you do not agree with this decision, you should appeal in writing to me within 30 days from the date of this notice giving your reasons. If we do not agree, we will explain why and ask if you accept this. If you still disagree, we will offer you a review of our decision by a person not involved in making that decision.

We will also tell you about your right to appeal to an independent tribunal. 

At a hearing of the appeal the grounds for refusal/cancellation may not be limited to the failures listed above and other aspects of your application may be presented to the tribunal. Your appeal should reflect your disagreement with the correctness of one or more of the details supporting the failure decision.

Where you believe you had a reasonable excuse for any of the failures listed, you should say what that excuse is and explain how long it lasted. You should also explain what you did to put things right. 

More information can be found online at www.hmrc.gov.uk/cis