WhoHow canCIS makerefunds a claimwork

YouIf canyou’re claim a repaymentsubcontractor, of your Construction Industry Scheme (CIS) deductions if:are advance payments towards your company’s tax.

If the amount you’ve had deducted is higher than the amount your company needs to pay in tax, you need to make a claim.

After you claim, we’ll use your deductions to pay any overdue PAYE or Corporation Tax balances.

If there’s any money left over, you can:

• you’reget a limitedrefund
• use companyit subcontractor,to pay VAT or anupcoming agentCorporation ofTax bills

Who can make a limitedclaim

You companymust:

• you’vebe paida toolimited muchcompany taxsubcontractor, or Nationalan Insurance agent representing one
• you’vehave submittedhad allmore relevant PAYE, CIS anddeductions Corporationtaken Taxthan (CT)what returnsyou need to pay in tax

What

For you’llearlier need

Totax makeyears, ayou claim,must you’llclaim by post.

You need to givehave your:submitted all:

• company Full name,Payment telephoneSubmissions number(FPS) and addressEmployer Payment Summaries (EPS)
• PAYEmonthly CIS referencereturns, number
• companyif uniqueyou’re taxalso referencea contractor
• estimatedCompany overpaymentTax amountreturns

In some cases, you can claim a refund for the current tax year before it has ended. Read the section ‘Claiming for the current tax year’.

What you’ll need

Overpayment amount

You’ll need to providetell detailsus how much you overpaid in the tax year you’re claiming for. This is the total amount of amountsCIS oweddeductions ortaken, becomingminus duethe iftotal youamount wantof ustax topaid deductusing yourCIS repaymentdeductions.

To from:work this out, use your:

• Corporationmonthly TaxPayment —and includeDeduction yourstatements
• FPS Corporationand TaxEPS unique tax referencerecords
• VATmonthly CIS — includereturns, yourif registrationyou’re also a contractor

If you’re not sure, give us an estimate.

Company details

You’ll need your:

• company name, telephone number and address
• PAYE —reference includenumber
• Corporation yourTax PAYEunique tax reference

Payment details

If you want us to pay the refund into a bank or building society account, you’lltell needus to provide the:

• bank or building society name
• bank account number
• sort code
• account holder’s name

Additional supporting information

YouIf doyou notwant haveus to sendpay anyan additionalagent supportingor informationnominated withperson, submit your claim unlesswith youa arecompleted claimingform forR38 theor currentsigned year. authority.

Evidence

We maycheck request further details if your claiminformation doesmatches notthe matchinformation your records.

Tocontractor supporthas agiven currentus. yearIf claimit does not, we’ll ask you shouldfor includecopies anyof related:your:

• Payment and Deduction statements (PDS)
• bank statements

YouIf needyou toknow submitthat yourthe claiminformation withdoes anot completedmatch, formyou R38can orinclude signedcopies authoritywhen ifyou make your claim.

If you want HMRCto use your refund to pay another tax

To use your deductions to pay an agentupcoming orCorporation otherTax nominatedbill, representative.tell us which accounting period you want to pay for.

To use your deductions to pay VAT, tell us:

• your VAT registration number
• how much VAT you want to pay

ClaimClaiming onlinefor the current tax year

ToYou can only claim onlinea you’llrefund needfor toa signtax inyear withbefore it has ended, if either:

• your Governmentbusiness Gatewayhas Userstopped IDtrading
• you’ve andhad passworddeductions (iftaken youafter dochanging notto havegross apayment userstatus

Your ID,claim youmust caninclude createcopies oneof whenall youPayment firstand tryDeduction statements and bank statements you’ve received this tax year.

Claim online

You need to use the sign in).in details linked to your Corporation Tax and PAYE accounts.

If you’re an agent, you will need to use the Governmentdetails Gateway user ID you use to sign in to your agent services account.

You can create an agent services account if you do not have one.

Start now

Claim by post

IfSend you’reus unablea toletter claimasking onlinefor youa canCIS claimrepayment. byInclude post.

Tothe claim by post you’ll need to gather your information andlisted send it to HMRC in athe writtensection request‘What markedyou’ll asneed’. Write ‘CIS’.’ on the envelope.

Where to send your written claim

ChangeWhat ahappens claimnext

YouAfter canwe amendget your claimclaim, ifwe youcheck findwhether:

• the thatinformation youyou’ve given matches the information we have notabout includedyou theand fullthat amount.your Youcontractor canhas eithergiven useus
• you thehave onlineany form,outstanding ortax makebalances anthat amendedyour claimdeductions bymust post.
  be used for

If you amend your claim inis writing:

• markincomplete itor ‘reviseddoes claim’
• tellnot usmatch theour fullrecords, amountwe you’remay claiming
• referask backyou for further information or evidence.

  We’ll usually respond to your original claim

What happenswithin next

You can check when you can expect a reply from HMRC.

For

If moreHMRC informationcontacts onyou theabout Constructiona Industry Scheme

ContactIf Constructionwe Industrycontact Scheme:you about a tax debt that you plan to use your CIS deductions to pay off, we may be able to pause the debt.

Contact Employers: general enquiries ifand tell them about your situation.

Change a claim

If you haveneed to make changes or update a questionpreviously aboutsubmitted claim, use the online form again and enter the correct details.

To amend your claim by post, send us a letter asking to change your CIS offset.repayment claim. Write ‘CIS’ on the envelope. Include:

• the new overpayment amount
• details of your previous claim

Get help

If you have any questions, contact Employers: general enquiries.