Income Tax PART 1 Introduction Citation, commencement and effect 1 1 These Regulations may be cited as the Income Tax (Construction Industry Scheme) (Amendment) Regulations 2021 and come into force on 6th April 2021. 2 Regulations 5 to 8 have effect in relation to any direct costs to a sub-contractor of materials where— a the materials are used or are to be used to carry out a construction operation , and b the costs are incurred on or after 6th April 2021. 3 Part 3 of these Regulations has effect in relation to any set-off claim which— a is contained in an employer return submitted on or after 6th April 2021, and b is made in respect of the tax year 2021-22 or any subsequent tax year. Interpretation 2 In these Regulations— “the 2005 Regulations” means the Income Tax (Construction Industry Scheme) Regulations 2005 ; “agency” has the meaning given in section 44 of the Income Tax (Earnings and Pensions) Act 2003 ; “employer return” means a return made to Her Majesty’s Revenue and Customs by a PAYE employer for the purposes of the PAYE Regulations ; and “PAYE employer” includes— a Real Time Information employer within regulation 2A (Real Time Information employers) of the PAYE Regulations , any agency which is treated as an employer for the purposes of the PAYE Regulations by regulation 10 (application to agencies and agency workers) of those Regulations , any employer, agency or other payer which is treated as an employer for the purposes of the PAYE Regulations by regulation 12 (application to other payers and payees) of those Regulations . PART 2 Consequential Amendments to the 2005 Regulations 3 The 2005 Regulations are amended as follows. 4 In regulation 2 (interpretation), in the definition of “approved method of electronic communications”, after the first occurrence of “the delivery of information” insert “(except in relation to Part 4A)”. 5 In regulation 4 (monthly return), for “any person other than the contractor”, wherever that phrase occurs, substitute “the sub-contractor”. 6 In regulation 18(3) (small payments), after “direct cost of materials” insert “to the sub-contractor”. 7 In regulation 19(3)(b) (work carried out on land owned by person to whom payment is made), after “direct cost of materials” insert “to the sub-contractor”. 8 In regulation 51(4)(b) (inspection of records of contractors and sub-contractors), after “direct cost of materials” insert “to the sub-contractor”. 9 In regulation 56(8)(a) (application by the Commissioners for Her Majesty’s Revenue and Customs of sum deducted under section 61)— a omit the “and” at the end of each of paragraphs (iii) and (iv); and b after paragraph (iv) insert— v the employer’s Company Registration Number (CRN), and vi the employer’s Unique Taxpayer Reference (UTR), and . PART 3 Restrictions on set-off claims 10 After regulation 24 (charities) of the 2005 Regulations, insert— PART 4A Restrictions on set-off claims Interpretation 24A In this Part— “agency” has the meaning given in section 44 of ITEPA ; “CIS deductions made” means the total of the sums deducted by contractors under section 61 of the Act from contract payments made to a sub-contractor; “claim figure” means the amount— specified by a claimant in a set-off claim as the CIS deductions made during the tax period specified in that set-off claim; and which the claimant believes that they are entitled to set off against their relevant liabilities for that tax period; “claimant” means a person making a set-off claim; “employer return” means a return made to Her Majesty’s Revenue and Customs by a PAYE employer for the purposes of the PAYE Regulations; “error” includes an omission; “late payment interest” means interest payable under section 101 of the Finance Act 2009 (late payment interest on sums due to HMRC); “late payment interest start date” has the meaning given in section 101(4) of the Finance Act 2009; “the later period” has the meaning given in regulation 24C(11); “PAYE employer” includes— a Real Time Information employer within regulation 2A (Real Time Information employers) of the PAYE Regulations, any agency which is treated as an employer for the purposes of the PAYE Regulations by regulation 10 (application to agencies and agency workers of those Regulations), any employer, agency or other payer which is treated as an employer for the purposes of the PAYE Regulations by regulation 12 (application to other payers and payees) of those Regulations; “the relevant evidence” has the meaning given in regulation 24C(2); “the relevant period” has the meaning given in regulation 24C(4), except where the claimant is a person to whom regulation 67D of the PAYE Regulations (exceptions to regulation 67B) applies, in which case the phrase has the meaning given in regulation 24C(5); “repayment interest” means interest payable under section 102 of the Finance Act 2009 (repayment interest on sums to be paid by HMRC); “repayment interest start date” has the meaning given in Part 1 (repayment interest start date: general rule) and paragraph 6 of Part 2 (special provision as to repayment interest start date) of Schedule 54 to the Finance Act 2009; “the revised verifiable figure” has the meaning given in regulation 24E; “the specified compliance period” has the meaning given in regulation 24F(5); and “the verifiable figure” has the meaning given in regulation 24C(7)(d). Delivery of notices, notifications, information and applications 24B 1 Unless regulation 67D of the PAYE Regulations (exceptions to regulation 67B) applies to a claimant— a any notice, notification or information to be given by a claimant or by Her Majesty’s Revenue and Customs under this Part, or b any application to be made by a claimant under this Part, must be delivered using a method of electronic communications approved by the specific Directions made by the Commissioners for Her Majesty’s Revenue and Customs on 13th March 2012 under regulations 189 and 205(2) of the PAYE Regulations, and published on 16th March 2012 . 2 Where regulation 67D of the PAYE Regulations applies to a claimant— a any notice, notification or information to be given by a claimant or by Her Majesty’s Revenue and Customs under this Part, or b any application to be made by a claimant under this Part, must be made in a document or format provided or approved by the Commissioners for Her Majesty’s Revenue and Customs. Requirement for a sub-contractor to give evidence in support of a set-off claim 24C 1 This regulation applies if an officer of Revenue and Customs reasonably believes that there may be an error relating to a set-off claim made by a claimant who is— a a company; and b a sub-contractor that is— i registered for payment under deduction , or ii not registered for either payment under deduction or gross payment . 2 An officer of Revenue and Customs may by notice (“an information notice”) require the claimant to give to the Commissioners for Her Majesty’s Revenue and Customs such information in the claimant’s possession or under their control (“the relevant evidence”) as is necessary to ascertain, in relation to the set-off claim, whether— a the claimant was entitled to make that set-off claim; or b the claimant was entitled to make that set-off claim in the claim figure or whether it should have been made in another claim figure. 3 For the purposes of paragraph (2), “information in the claimant’s possession or under their control” includes— a documents, records or other evidence, and b information given by a contractor to the claimant under regulation 4(8) (monthly return). 4 The relevant evidence specified in an information notice must be given to the Commissioners for Her Majesty’s Revenue and Customs within the period of 14 days beginning with the day after the date that the information notice is issued by an officer of Revenue and Customs (“the relevant period”). 5 In the case of a claimant to whom regulation 67D of the PAYE Regulations (exceptions to regulation 67B) applies, references to “the relevant period” in this Part are to be read as meaning the period of 28 days beginning with the day after the date that the information notice is issued by an officer of Revenue and Customs. 6 An information notice may be given in relation to a set-off claim made in respect of a tax period falling within— a the current tax year ; or b any of the preceding three tax years. 7 An information notice must specify— a the date of the notice; b the tax period and the tax year to which the set-off claim in respect of which the relevant evidence is required relates; c the claim figure specified in that set-off claim; d in any case where the officer of Revenue and Customs considers that the claim figure is not supported by information which is held by Her Majesty’s Revenue and Customs, the figure of CIS deductions made which is supported by that information (“the verifiable figure”); e the relevant period; and f that a failure to comply with the information notice may result in— i that set-off claim being removed under regulation 24F(11) or corrected under regulation 24F(12) ; and ii the claimant being prohibited under regulation 24J(1) from making further set-off claims. 8 An information notice may specify such other information as the officer of Revenue and Customs considers necessary in order to determine whether the set-off claim— a contained an error; or b was made on the basis of an error. 9 A claimant who is given an information notice must, within the relevant period, either— a comply with the notice; or b make an application for an extension of time to comply with the notice. 10 Any application for an extension of time to comply with an information notice must explain why the claimant cannot give the relevant evidence within the relevant period. 11 Where— a a claimant has made an application for an extension of time to comply with an information notice; and b an officer of Revenue and Customs considers that the claimant has a reasonable excuse for not giving the relevant evidence within the relevant period, the officer must notify the claimant that the relevant evidence must be given to the Commissioners for Her Majesty’s Revenue and Customs within the period of 42 days, beginning with the day after the date that the information notice was issued by an officer of Revenue and Customs (“the later period”). 12 Where— a a claimant has made an application for an extension of time to comply with an information notice; and b an officer of Revenue and Customs considers that the claimant does not have a reasonable excuse for not giving the relevant evidence within the relevant period, the officer must notify the claimant, within the period of 7 days beginning with the day on which that decision is made by the officer, that an extension of time to comply with the information notice has not been granted. Allowing a set-off claim made by a sub-contractor 24D 1 Where— a a claimant has complied with an information notice within the relevant period or, if applicable, the later period, and b an officer of Revenue and Customs is satisfied that the claimant was entitled to make the set-off claim in the claim figure specified in that set-off claim, the officer must allow that set-off claim. 2 Where an officer of Revenue and Customs has allowed a set-off claim under paragraph (1), they must notify the claimant of this decision within the period of 7 days beginning with the day on which the decision is made by the officer. Determining the revised verifiable figure in relation to a set-off claim made by a sub-contractor 24E Where— a a claimant has complied with an information notice in relation to a set-off claim within the relevant period or, if applicable, the later period; and b based on the relevant evidence given to the Commissioners for Revenue and Customs in consequence of that notice, an officer of Revenue and Customs reasonably believes that the set-off claim contains an error because the claimant had CIS deductions made during the tax period specified in the set-off claim in a lesser sum than the claim figure, but in a greater sum than the verifiable figure, the officer must re-determine the figure of CIS deductions made during that tax period (“the revised verifiable figure”). Correcting or removing a set-off claim made by a sub-contractor 24F 1 This regulation applies where— a an officer of Revenue and Customs has given an information notice to a claimant, and b either paragraph (2) or (3) is satisfied. 2 This paragraph is satisfied where the claimant has not complied with the information notice within the relevant period or, if applicable, the later period. 3 This paragraph is satisfied where— a the claimant has complied with the information notice within the relevant period or, if applicable, the later period, and b based on the relevant evidence given to the Commissioners for Revenue and Customs in consequence of that notice, an officer of Revenue and Customs reasonably believes that the set-off claim made in respect of the tax period specified in the information notice either— i contains an error, or ii was made on the basis of an error. 4 The officer of Revenue and Customs must by notice require the claimant either— a to remove the set-off claim if that officer considers that the claimant was not entitled to make the set-off claim at all because the claimant had no CIS deductions made during the tax period specified in the set-off claim, or b to correct the set-off claim by substituting the verifiable figure, or, where regulation 24E applies, the revised verifiable figure, for the claim figure if that officer is not satisfied that the claimant was entitled to make that set-off claim in the amount of the claim figure. 5 A notice given under paragraph (4) must specify that the claimant must remove or correct the set-off claim within the period of 14 days, beginning with the day after the date that the notice is issued by an officer of Revenue and Customs (“the specified compliance period”). 6 A notice given under paragraph (4) must specify— a the date of the notice; b the tax period and the tax year to which the set-off claim relates; c the claim figure specified in the set-off claim; d in a case where a set-off claim is to be corrected under paragraph (4)(b), the verifiable figure or, if applicable, the revised verifiable figure, relating to the set-off claim; e the specified compliance period; and f that a failure to comply with the notice may result in— i the set-off claim being removed under paragraph (11) or corrected under paragraph (12), as the case may be, and ii the claimant being prohibited under regulation 24J(1) from making further set-off claims. 7 A notice given under paragraph (4) may specify such other information as the officer of Revenue and Customs considers necessary. 8 A claimant who has been given a notice under paragraph (4) may, within the specified compliance period, make an application to an officer of Revenue and Customs for an extension of time to remove or correct the set-off claim, as the case may be, and any such application must explain why the claimant cannot remove or correct the set-off claim within the specified compliance period. 9 Where— a a claimant has made an application for an extension of time to remove or correct a set-off claim, and b an officer of Revenue and Customs considers that the claimant has a reasonable excuse for being unable to remove or correct the set-off claim within the specified compliance period, that officer must notify that claimant that they must remove or correct their set-off claim, as the case may be, within the period of 42 days, beginning with the day after the date that the notice was issued by an officer of Revenue and Customs (“the later compliance period”). 10 Where— a a claimant has made an application for an extension of time to remove or correct a set-off claim, and b an officer of Revenue and Customs considers that the claimant does not have a reasonable excuse for being unable to remove or correct the set-off claim within the specified compliance period, the officer must notify the claimant, within the period of 7 days beginning with the day on which that decision is made by the officer, that an extension of time to remove or correct the set-off claim has not been granted. 11 Where an officer of Revenue and Customs has given a notice to a claimant under paragraph (4)(a) to remove a set-off claim, that officer may remove the set-off claim where the claimant either— a has not removed the set-off claim within the specified compliance period and— i has not made an application for an extension of time to remove the set-off claim; or ii has made such an application but that application has not been granted; or b has been granted an extension of time to remove the set-off claim, but has not removed the set-off claim within the later compliance period. 12 Where an officer of Revenue and Customs has given a notice to a claimant under paragraph (4)(b) to correct a set-off claim, that officer may correct the set-off claim where the claimant either— a has not corrected the set-off claim within the specified compliance period and— i has not made an application for an extension of time to correct the set-off claim; or ii has made such an application but that application has not been granted; or b has been granted an extension of time to correct the set-off claim, but has not corrected the set-off claim within the later compliance period. 13 Where an officer of Revenue and Customs corrects a set-off claim under paragraph (12), they must substitute the claim figure on the employer return with— a in a case where the officer has redetermined, under regulation 24E, the CIS deductions made during that tax period, the revised verifiable figure; and b in any other case, the verifiable figure. 14 An officer of Revenue and Customs may exercise the power of removal under paragraph (11) or the power of correction under paragraph (12) in relation to a set-off claim made in respect of a tax period falling within— a the current tax year; or b any of the preceding three tax years. Removing a set-off claim where a claimant is not eligible to make set-off claims 24G 1 An officer of Revenue and Customs may remove any set-off claim made by a claimant to whom any of paragraphs (2), (3) or (4) applies. 2 This paragraph applies to a claimant who is not eligible to make set-off claims because they are not a sub-contractor. 3 This paragraph applies to a claimant who is not eligible to make set-off claims because they are not a company. 4 This paragraph applies to a claimant who is not eligible to make the set-off claim because, throughout the tax period in respect of which the set-off claim was made, they— a were registered for gross payment, and b did not have any CIS deductions made. 5 An officer of Revenue and Customs may exercise the power of removal under paragraph (1) in relation to a set-off claim made in respect of a tax period falling within— a in the case of a claimant who is a sub-contractor, the current tax year or any of the preceding three tax years; and b in any other case, any tax year. Revoking the removal of a set-off claim by an officer of Revenue and Customs 24H 1 Where a set-off claim has been removed under regulation 24G (removing a set-off claim where a claimant is not eligible to make set-off claims), an officer of Revenue and Customs may revoke the removal of the set-off claim if they are satisfied that the set-off claim was removed due to an error made by an officer of Revenue and Customs. 2 For the purposes of paragraph (1), an error is deemed to have been made by an officer of Revenue and Customs where— a in the case of a set-off claim removed because the officer was of the view that the claimant was not a sub-contractor, information held by, or given to, Her Majesty’s Revenue and Customs demonstrates that the claimant was a sub-contractor during the tax period in respect of which the set-off claim was made; b in the case of a set-off claim removed because the officer was of the view that the claimant was not a company, information held by, or given to, Her Majesty’s Revenue and Customs demonstrates that the claimant was a company during the tax period in respect of which the set-off claim was made; and c in the case of a set-off claim removed because the officer was of the view regulation 24G(4) applied to the claimant, information held by, or given to, Her Majesty’s Revenue and Customs demonstrates that the claimant— i was not registered for gross payment at any time during the tax period in respect of which the set-off claim was made; or ii was registered for gross payment during the tax period in respect of which the set-off claim was made, but had CIS deductions made during that tax period. Service of notice correcting or removing a set-off claim or revoking the removal of a set-off claim 24I 1 Where an officer of Revenue and Customs— a removes a set-off claim under regulation 24F(11) or corrects a set-off claim under regulation 24F(12); b removes a set-off claim under regulation 24G(1); or c revokes the removal of a set-off claim under regulation 24H(1), that officer must give a notice to the claimant of the removal, correction or revocation, as the case may be, within the period of 7 days beginning with the day on which the set-off claim was removed or corrected, or the revocation was made. 2 Where a notice is given to a claimant in a case falling within paragraph (1)(a) or (b), that notice must specify— a whether the officer has— i removed the set-off claim under regulation 24F(11); ii corrected the set-off claim under regulation 24F(12); or iii removed the set-off claim under regulation 24G(1); b the tax period and the tax year to which the set-off claim which has been removed or corrected relates; c the reason for the removal or correction of the set-off claim; d in a case where the officer has removed a set-off claim, the claim figure specified in the set-off claim which was removed; and e in a case where the officer has corrected a set-off claim, the verifiable figure, or if regulation 24E applies the revised verifiable figure, determined in relation to that set-off claim. 3 Where an additional amount of tax due under the PAYE Regulations or an additional amount of earnings-related contributions due under the SSC Regulations has become payable by a claimant as a result of the removal or correction of a set-off claim by an officer of Revenue and Customs, a notice given under paragraph (1) must also specify— a that late payment interest will apply to that additional amount from the late payment interest start date until the date of a payment being made by the claimant to Her Majesty’s Revenue and Customs either— i in the amount of the claim figure specified in the set-off claim which has been removed by the officer of Revenue and Customs; or ii in the amount representing the difference between— aa the claim figure specified on the set-off claim and bb the verifiable figure, or if regulation 24E applies the revised verifiable figure, determined in relation to that set-off claim; and b the late payment interest start date in respect of the amount mentioned in sub-paragraph (a)(i) or (ii). 4 Where no additional amount of tax due under the PAYE Regulations or additional amount of earnings-related contributions due under the SSC Regulations has become payable by a claimant as a result of the removal or correction of a set-off claim by an officer of Revenue and Customs, a notice given under paragraph (1) must also specify the amount of CIS deductions made which will be available to that claimant to apply against their relevant liabilities (in accordance with regulation 56(2)) in future tax periods. 5 Where a notice is given to a claimant in a case falling within paragraph (1)(a), that notice must also specify, or be accompanied by, an explanation of the claimant’s right of appeal under regulation 24L(1). 6 Where— a a notice is given to a claimant in a case falling within paragraph (1)(b), and b the set-off claim was removed on the basis that the claimant fell within regulation 24G(2), that notice must also specify, or be accompanied by, an explanation of the claimant’s right of appeal under regulation 24L(3). 7 Where a notice is given to a claimant in a case falling within paragraph (1)(c), that notice must also specify— a the reason for the revocation; b if applicable, the amount of any repayment which is due to the claimant from the Commissioners for Her Majesty’s Revenue and Customs as a result of the revocation; and c where a repayment is due to the claimant from the Commissioners for Her Majesty’s Revenue and Customs— i that repayment interest may apply from the repayment interest start date until the date on which the repayment is made; and ii the repayment interest start date in respect of the repayment. 8 Any notice given under this regulation may specify such further information as the officer of Revenue and Customs considers necessary. Prohibiting further set-off claims made by a sub-contractor 24J 1 Where, during the tax year in respect of which a set-off claim was made, that set-off claim has been— a removed by an officer of Revenue and Customs under regulation 24F(11), or b corrected by an officer of Revenue and Customs under regulation 24F(12), the officer of Revenue and Customs may also prohibit the claimant from making any further set-off claims for the remainder of that tax year. 2 Where an officer of Revenue and Customs prohibits, under paragraph (1), a claimant from making any further set-off claims for the remainder of a tax year, that officer must serve a notice (“prohibition notice”) on the claimant specifying— a the date of the prohibition notice; b details of the set-off claim which was removed under regulation 24F(11) or corrected under regulation 24F(12), giving rise to the prohibition; c the start date of the prohibition; and d that the claimant has a right of appeal under regulation 24L(5) against the prohibition. 3 The start date of the prohibition must be 14 days from the date that the prohibition notice was issued by an officer of Revenue and Customs. 4 A prohibition notice— a must be given within the period of 7 days, beginning with the date on which the officer’s decision to prohibit the claimant was made; and b may specify such further information as the officer of Revenue and Customs considers necessary. Revoking a prohibition on further set-off claims made by an officer of Revenue and Customs 24K 1 An officer of Revenue and Customs may revoke a prohibition under regulation 24J(1) on making further set-off claims where that officer is satisfied that the claimant was entitled to make the set-off claim giving rise to the prohibition in the amount of the claim figure. 2 Where an officer of Revenue and Customs revokes a prohibition under paragraph (1), that officer must give a notice of that decision to the claimant specifying— a the date of the notice; b that the prohibition on any further set-off claims being made by the claimant for the remainder of a particular tax year has been revoked; and c that, as from the date of the notice, the claimant is entitled to make further set-off claims. 3 A notice given under paragraph (2)— a must be given within the period of 7 days beginning with the date on which the officer’s decision to revoke the prohibition was made; and b may specify such further information as the officer of Revenue and Customs considers necessary. Appeals 24L 1 A claimant who has been given a notice under regulation 24I(1) (service of notice correcting or removing a set-off claim or revoking the removal of a set-off claim) that an officer of Revenue and Customs has either— a removed their set-off claim under regulation 24F(11) (removing a set-off claim made by a sub-contractor); or b corrected their set-off claim under regulation 24F(12) (correcting a set-off claim made by a sub-contractor), may appeal to a tribunal against that removal or correction, but only on the ground set out in paragraph (2). 2 The ground on which an appeal may be brought under paragraph (1) is that, when deciding whether to remove or correct the set-off claim, the officer of Revenue and Customs did not take account of particular information about CIS deductions made during the tax period to which the set-off claim relates and which was given by the claimant to Her Majesty’s Revenue and Customs in consequence of an information notice. 3 A claimant who has been given a notice under regulation 24I(1) that an officer of Revenue and Customs has removed their set-off claim on the basis that the claimant fell within regulation 24G(2) may appeal to a tribunal against that removal, but only on the ground set out in paragraph (4). 4 The ground on which an appeal may be brought under paragraph (3) is that the claimant was a sub-contractor during the tax period in respect of which the set-off claim that was removed under regulation 24G(1) was made. 5 A claimant who has been given a prohibition notice under regulation 24J(2) that they have been prohibited under regulation 24J(1) (prohibiting further set-off claims made by a sub-contractor) from making any further set-off claims for the remainder of a tax year may appeal to a tribunal against that prohibition, but only on the ground set out in paragraph (6). 6 The ground on which an appeal may be brought under paragraph (5) is that the claimant had a reasonable excuse for failing to correct or remove the set-off claim which led to the prohibition within the specified compliance period or, if applicable, the later compliance period. 7 Any appeal under this regulation must be brought— a by notice to an officer of Revenue and Customs, and b within the period of 30 days, beginning with the day after the date that the notice of removal or correction of the set-off claim or prohibition of any further set-off claims (“the relevant decision”) is given. 8 Any notice of an appeal given under this regulation— a must state the ground or grounds of appeal, and b must, in the case of an appeal brought under paragraph (1), give details of the relevant evidence— i which was given to the Commissioners for Her Majesty’s Revenue and Customs in consequence of an information notice; and ii which the claimant believes that the officer of Revenue and Customs did not take account of in making the relevant decision. 9 Where— a an appeal is brought under paragraph (1) against the removal or correction of a set-off claim; b a prohibition under regulation 24J(1) (prohibiting further set-off claims made by a sub-contractor) has been imposed as a result of that removal or correction; and c no appeal has been brought under paragraph (5) against that prohibition, then paragraph (10) will apply. 10 Where this paragraph applies, the prohibition referred to at paragraph (9)(b) will stand unless— a a review of the removal or correction of a set-off claim which is under appeal is determined in the claimant’s favour, in which case Her Majesty’s Revenue and Customs must also cancel the prohibition; or b the tribunal has set aside, under paragraph (11)(b), the removal or correction of the set-off claim, in which case the tribunal must also set aside the prohibition. 11 On an appeal under paragraph (1) or paragraph (3) that is notified to the tribunal, the tribunal may— a confirm the removal or correction of the set-off claim; b set aside the removal or correction of the set-off claim; or c where the relevant decision relates to the correction of a set-off claim by an officer of Revenue and Customs, and the tribunal determines that the claim figure is too high, vary the correction by substituting for the verifiable figure or the revised verifiable figure, as applicable, the figure which the tribunal considers is supported by evidence of CIS deductions made during the tax period specified on the set-off claim. 12 Subject to paragraph (13), on an appeal under paragraph (5) that is notified to the tribunal, the tribunal may— a confirm the prohibition on making any further set-off claims; or b set aside the prohibition on making any further set-off claims. 13 Where— a an appeal under paragraph (5) against a prohibition on further set-off claims is notified to the tribunal, and b an appeal under paragraph (1) against the removal of the set-off claim under regulation 24F(11), or the correction of the set-off claim under regulation 24F(12), which led to the prohibition has been— i brought by the same claimant, and ii notified to the tribunal at an earlier date, the tribunal may only determine the appeal brought under paragraph (5) after it has determined the appeal brought under paragraph (1). 14 Any appeal under this regulation is subject to the provisions of Part 5 of TMA (appeals and other proceedings) apart from— a section 46D (questions to be determined by the relevant tribunal), b section 47B (special jurisdiction relating to business expansion scheme), c section 50(6) to (9) (procedure), and d sections 54A to 57 . Late payment interest 24M For the purposes of section 101(4) of the Finance Act 2009 (late payment interest), where a claimant becomes liable to pay an additional amount of tax due under the PAYE Regulations or an additional amount of earnings-related contributions due under the SSC Regulations as a result of the removal or correction of a set-off claim on an employer return under this Part by an officer of Revenue and Customs, that amount becomes due and payable on the date on which that employer return was submitted . . Jim Harra Justin Holliday Two of the Commissioners for Her Majesty’s Revenue and Customs 15th March 2021