{"id":2704,"date":"2015-05-12T19:06:36","date_gmt":"2015-05-12T19:06:36","guid":{"rendered":"https:\/\/atwdev.co.uk\/basda\/?post_type=post&#038;p=1846"},"modified":"2017-08-16T08:29:50","modified_gmt":"2017-08-16T08:29:50","slug":"appealing-online-against-a-construction-industry-scheme-cis-late-filing-penalty-using-the-penalty-and-appeals-service-pas","status":"publish","type":"post","link":"https:\/\/atwdev.co.uk\/basda\/blog\/appealing-online-against-a-construction-industry-scheme-cis-late-filing-penalty-using-the-penalty-and-appeals-service-pas\/","title":{"rendered":"Appealing online against a Construction Industry Scheme (CIS) late-filing penalty using the Penalty and Appeals Service (PAS)"},"content":{"rendered":"<h3><span style=\"font-size: 16px;\">The following has been published by HMRC and they have asked BASDA to help publicise the change.<\/span><\/h3>\n<p>&nbsp;<\/p>\n<p><strong><span style=\"color: #000000; font-size: 1em; line-height: 1.5em;\">What is the change?<\/span><\/strong><\/p>\n<p><strong><\/strong>From 16 June 2015 Contractors and their authorised representatives will be able to use HMRC\u2019s Online Penalty Appeal Service (PAS) to make an electronic appeal against CIS late-filing penalties. PAS will display the penalty details.\u00a0We recommend that Contractors and representatives\u2019 (using options in PAYE\/CIS Online) sign up for this service as online is the quickest, easiest and most straightforward way to make an appeal. We will promptly deal with the appeal online providing Contractors or their representatives with an immediate acknowledgement. Only if the appeal is not accepted will it be referred for further review to an HMRC Officer.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>How to make an appeal<\/strong><\/p>\n<p>To make an online appeal, contractors or their agents should:<\/p>\n<p>1. Go into the PAYE\/CIS Online section of Online Services<\/p>\n<p>2. Select \u2018Appeal a Penalty\u2019.<br \/>\nAgents will find their clients\u2019 details under \u201cyour current clients\u201d<\/p>\n<p>\u2018Appeal a Penalty\u2019 will list all the penalties that can be appealed, showing the:<br \/>\no Unique ID (shown on the penalty notice<br \/>\no Type of penalty<br \/>\no Issue date (shown on the penalty notice)<br \/>\no Tax (Return) period end date<br \/>\no Amount of penalty<\/p>\n<p>3. Select the Unique ID as shown on the penalty notice for the penalty that you wish to appeal.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>What will be displayed if there are no penalties to appeal?<\/strong><\/p>\n<p>It will also tell you if there are no penalties that can be appealed, by stating either \u2018You do not currently have any penalties that can be appealed\u2019 or if you are a representative, \u2018Your client does not currently have any penalties that can be appealed\u2019 .<\/p>\n<p>&nbsp;<\/p>\n<p><strong>How am I told if the appeal is successful?<\/strong><\/p>\n<p>Once the appeal has been processed a Generic Notice will be issued, check the Generic Notice for the result of the appeal. These notices can be accessed through the \u2018Generic Notices\u2019 which is the option below the \u2018Appeal a Penalty\u2019 option.<\/p>\n<p>To avoid receiving a CIS late-filing penalty please ensure Contractor Monthly Returns are submitted by the 19th of every month.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The following has been published by HMRC and they have asked BASDA to help publicise the change. &nbsp; What is the change? From 16 June 2015 Contractors and their authorised representatives will be able to use HMRC\u2019s Online Penalty Appeal Service (PAS) to make an electronic appeal against CIS late-filing penalties. PAS will display the [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","_mo_disable_npp":"","footnotes":""},"categories":[126],"tags":[],"class_list":["post-2704","post","type-post","status-publish","format-standard","hentry","category-cis"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Appealing online against a Construction Industry Scheme (CIS) late-filing penalty using the Penalty and Appeals Service (PAS) - BASDA<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/atwdev.co.uk\/basda\/blog\/appealing-online-against-a-construction-industry-scheme-cis-late-filing-penalty-using-the-penalty-and-appeals-service-pas\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Appealing online against a Construction Industry Scheme (CIS) late-filing penalty using the Penalty and Appeals Service (PAS) - BASDA\" \/>\n<meta property=\"og:description\" content=\"The following has been published by HMRC and they have asked BASDA to help publicise the change. &nbsp; What is the change? From 16 June 2015 Contractors and their authorised representatives will be able to use HMRC\u2019s Online Penalty Appeal Service (PAS) to make an electronic appeal against CIS late-filing penalties. PAS will display the [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/atwdev.co.uk\/basda\/blog\/appealing-online-against-a-construction-industry-scheme-cis-late-filing-penalty-using-the-penalty-and-appeals-service-pas\/\" \/>\n<meta property=\"og:site_name\" content=\"BASDA\" \/>\n<meta property=\"article:published_time\" content=\"2015-05-12T19:06:36+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2017-08-16T08:29:50+00:00\" \/>\n<meta name=\"author\" content=\"Jess Lilley\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Jess Lilley\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimated reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/atwdev.co.uk\\\/basda\\\/blog\\\/appealing-online-against-a-construction-industry-scheme-cis-late-filing-penalty-using-the-penalty-and-appeals-service-pas\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/atwdev.co.uk\\\/basda\\\/blog\\\/appealing-online-against-a-construction-industry-scheme-cis-late-filing-penalty-using-the-penalty-and-appeals-service-pas\\\/\"},\"author\":{\"name\":\"Jess Lilley\",\"@id\":\"https:\\\/\\\/atwdev.co.uk\\\/basda\\\/#\\\/schema\\\/person\\\/cbd2ce65a0da0ddcd2adb7825ba51a51\"},\"headline\":\"Appealing online against a Construction Industry Scheme (CIS) late-filing penalty using the Penalty and Appeals Service (PAS)\",\"datePublished\":\"2015-05-12T19:06:36+00:00\",\"dateModified\":\"2017-08-16T08:29:50+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/atwdev.co.uk\\\/basda\\\/blog\\\/appealing-online-against-a-construction-industry-scheme-cis-late-filing-penalty-using-the-penalty-and-appeals-service-pas\\\/\"},\"wordCount\":370,\"articleSection\":[\"CIS\"],\"inLanguage\":\"en-GB\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/atwdev.co.uk\\\/basda\\\/blog\\\/appealing-online-against-a-construction-industry-scheme-cis-late-filing-penalty-using-the-penalty-and-appeals-service-pas\\\/\",\"url\":\"https:\\\/\\\/atwdev.co.uk\\\/basda\\\/blog\\\/appealing-online-against-a-construction-industry-scheme-cis-late-filing-penalty-using-the-penalty-and-appeals-service-pas\\\/\",\"name\":\"Appealing online against a Construction Industry Scheme (CIS) late-filing penalty using the Penalty and Appeals Service (PAS) - BASDA\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/atwdev.co.uk\\\/basda\\\/#website\"},\"datePublished\":\"2015-05-12T19:06:36+00:00\",\"dateModified\":\"2017-08-16T08:29:50+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/atwdev.co.uk\\\/basda\\\/#\\\/schema\\\/person\\\/cbd2ce65a0da0ddcd2adb7825ba51a51\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/atwdev.co.uk\\\/basda\\\/blog\\\/appealing-online-against-a-construction-industry-scheme-cis-late-filing-penalty-using-the-penalty-and-appeals-service-pas\\\/#breadcrumb\"},\"inLanguage\":\"en-GB\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/atwdev.co.uk\\\/basda\\\/blog\\\/appealing-online-against-a-construction-industry-scheme-cis-late-filing-penalty-using-the-penalty-and-appeals-service-pas\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/atwdev.co.uk\\\/basda\\\/blog\\\/appealing-online-against-a-construction-industry-scheme-cis-late-filing-penalty-using-the-penalty-and-appeals-service-pas\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/atwdev.co.uk\\\/basda\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Appealing online against a Construction Industry Scheme (CIS) late-filing penalty using the Penalty and Appeals Service (PAS)\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/atwdev.co.uk\\\/basda\\\/#website\",\"url\":\"https:\\\/\\\/atwdev.co.uk\\\/basda\\\/\",\"name\":\"BASDA\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/atwdev.co.uk\\\/basda\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-GB\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/atwdev.co.uk\\\/basda\\\/#\\\/schema\\\/person\\\/cbd2ce65a0da0ddcd2adb7825ba51a51\",\"name\":\"Jess Lilley\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/00bb2fe2ee4de1df263d244da082ff09f1c498d0d1150fb3085e45ce47c0f234?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/00bb2fe2ee4de1df263d244da082ff09f1c498d0d1150fb3085e45ce47c0f234?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/00bb2fe2ee4de1df263d244da082ff09f1c498d0d1150fb3085e45ce47c0f234?s=96&d=mm&r=g\",\"caption\":\"Jess Lilley\"},\"url\":\"https:\\\/\\\/atwdev.co.uk\\\/basda\\\/blog\\\/author\\\/jess-lawrence\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Appealing online against a Construction Industry Scheme (CIS) late-filing penalty using the Penalty and Appeals Service (PAS) - BASDA","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/atwdev.co.uk\/basda\/blog\/appealing-online-against-a-construction-industry-scheme-cis-late-filing-penalty-using-the-penalty-and-appeals-service-pas\/","og_locale":"en_GB","og_type":"article","og_title":"Appealing online against a Construction Industry Scheme (CIS) late-filing penalty using the Penalty and Appeals Service (PAS) - BASDA","og_description":"The following has been published by HMRC and they have asked BASDA to help publicise the change. &nbsp; What is the change? From 16 June 2015 Contractors and their authorised representatives will be able to use HMRC\u2019s Online Penalty Appeal Service (PAS) to make an electronic appeal against CIS late-filing penalties. PAS will display the [&hellip;]","og_url":"https:\/\/atwdev.co.uk\/basda\/blog\/appealing-online-against-a-construction-industry-scheme-cis-late-filing-penalty-using-the-penalty-and-appeals-service-pas\/","og_site_name":"BASDA","article_published_time":"2015-05-12T19:06:36+00:00","article_modified_time":"2017-08-16T08:29:50+00:00","author":"Jess Lilley","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Jess Lilley","Estimated reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/atwdev.co.uk\/basda\/blog\/appealing-online-against-a-construction-industry-scheme-cis-late-filing-penalty-using-the-penalty-and-appeals-service-pas\/#article","isPartOf":{"@id":"https:\/\/atwdev.co.uk\/basda\/blog\/appealing-online-against-a-construction-industry-scheme-cis-late-filing-penalty-using-the-penalty-and-appeals-service-pas\/"},"author":{"name":"Jess Lilley","@id":"https:\/\/atwdev.co.uk\/basda\/#\/schema\/person\/cbd2ce65a0da0ddcd2adb7825ba51a51"},"headline":"Appealing online against a Construction Industry Scheme (CIS) late-filing penalty using the Penalty and Appeals Service (PAS)","datePublished":"2015-05-12T19:06:36+00:00","dateModified":"2017-08-16T08:29:50+00:00","mainEntityOfPage":{"@id":"https:\/\/atwdev.co.uk\/basda\/blog\/appealing-online-against-a-construction-industry-scheme-cis-late-filing-penalty-using-the-penalty-and-appeals-service-pas\/"},"wordCount":370,"articleSection":["CIS"],"inLanguage":"en-GB"},{"@type":"WebPage","@id":"https:\/\/atwdev.co.uk\/basda\/blog\/appealing-online-against-a-construction-industry-scheme-cis-late-filing-penalty-using-the-penalty-and-appeals-service-pas\/","url":"https:\/\/atwdev.co.uk\/basda\/blog\/appealing-online-against-a-construction-industry-scheme-cis-late-filing-penalty-using-the-penalty-and-appeals-service-pas\/","name":"Appealing online against a Construction Industry Scheme (CIS) late-filing penalty using the Penalty and Appeals Service (PAS) - BASDA","isPartOf":{"@id":"https:\/\/atwdev.co.uk\/basda\/#website"},"datePublished":"2015-05-12T19:06:36+00:00","dateModified":"2017-08-16T08:29:50+00:00","author":{"@id":"https:\/\/atwdev.co.uk\/basda\/#\/schema\/person\/cbd2ce65a0da0ddcd2adb7825ba51a51"},"breadcrumb":{"@id":"https:\/\/atwdev.co.uk\/basda\/blog\/appealing-online-against-a-construction-industry-scheme-cis-late-filing-penalty-using-the-penalty-and-appeals-service-pas\/#breadcrumb"},"inLanguage":"en-GB","potentialAction":[{"@type":"ReadAction","target":["https:\/\/atwdev.co.uk\/basda\/blog\/appealing-online-against-a-construction-industry-scheme-cis-late-filing-penalty-using-the-penalty-and-appeals-service-pas\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/atwdev.co.uk\/basda\/blog\/appealing-online-against-a-construction-industry-scheme-cis-late-filing-penalty-using-the-penalty-and-appeals-service-pas\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/atwdev.co.uk\/basda\/"},{"@type":"ListItem","position":2,"name":"Appealing online against a Construction Industry Scheme (CIS) late-filing penalty using the Penalty and Appeals Service (PAS)"}]},{"@type":"WebSite","@id":"https:\/\/atwdev.co.uk\/basda\/#website","url":"https:\/\/atwdev.co.uk\/basda\/","name":"BASDA","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/atwdev.co.uk\/basda\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-GB"},{"@type":"Person","@id":"https:\/\/atwdev.co.uk\/basda\/#\/schema\/person\/cbd2ce65a0da0ddcd2adb7825ba51a51","name":"Jess Lilley","image":{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/secure.gravatar.com\/avatar\/00bb2fe2ee4de1df263d244da082ff09f1c498d0d1150fb3085e45ce47c0f234?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/00bb2fe2ee4de1df263d244da082ff09f1c498d0d1150fb3085e45ce47c0f234?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/00bb2fe2ee4de1df263d244da082ff09f1c498d0d1150fb3085e45ce47c0f234?s=96&d=mm&r=g","caption":"Jess Lilley"},"url":"https:\/\/atwdev.co.uk\/basda\/blog\/author\/jess-lawrence\/"}]}},"_links":{"self":[{"href":"https:\/\/atwdev.co.uk\/basda\/wp-json\/wp\/v2\/posts\/2704","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/atwdev.co.uk\/basda\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/atwdev.co.uk\/basda\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/atwdev.co.uk\/basda\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/atwdev.co.uk\/basda\/wp-json\/wp\/v2\/comments?post=2704"}],"version-history":[{"count":1,"href":"https:\/\/atwdev.co.uk\/basda\/wp-json\/wp\/v2\/posts\/2704\/revisions"}],"predecessor-version":[{"id":2751,"href":"https:\/\/atwdev.co.uk\/basda\/wp-json\/wp\/v2\/posts\/2704\/revisions\/2751"}],"wp:attachment":[{"href":"https:\/\/atwdev.co.uk\/basda\/wp-json\/wp\/v2\/media?parent=2704"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/atwdev.co.uk\/basda\/wp-json\/wp\/v2\/categories?post=2704"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/atwdev.co.uk\/basda\/wp-json\/wp\/v2\/tags?post=2704"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}