Construction Industry Scheme (CIS) Refunds
(For Limited Company or an Agent)
Orignal Article: Claim a refund of Construction Industry Scheme deductions if you're a limited company or an agent
If you have been paying too much tax or National Insurance, you can avail a refund of your Construction Industry Scheme (CIS) deductions.
Being a limited company subcontractor or an agent of a limited company, where you already pay too much tax or National Insurance, you can ask for a refund of your CIS deductions.
Claim your refund online
You can claim your repayment online through the form.
Being an agent, use your Government Gateway ID for the access of the form.
If you do not have your credentials, you can create an account.
In order to avoid unnecessary delays or incorrect payments, submit your returns after the filing deadline of 5th April. This will show you all your deduction records from the previous tax year as well.
If you want your agent or any other nominated representative to receive your claim from HMRC, you need to submit your claim through a post.
Claim your refund by post
You can write to HMRC but make sure you include the following details:
- Full Name of your Company.
- Reference Number of your PAYE.
- The Reason for the Overpayment.
- If you want your agent or other representative to receive the refund, a completed R38 Form.
You need to provide the following details, if you want HMRC to deposit the refund into a bank account:
- Bank Account Number
- Sort Code
- Account Holder’s Name
If you want to get your claim to be adjusted against other amounts of you owe for with HMRC:
- Corporation Tax - include your Corporation Tax unique tax reference and either the end date of your accounting period or accounting period number.
- VAT - your registration number and the VAT Return period.
- Other Liabilities - include type of charge, year or period it refers to and any reference numbers you have.
HMRC can ask for further details if your claim does not match their records, you do not have to send any supporting information with your claim.
Mark your claim ‘CIS’ and send it to:
National Insurance Contributions and Employer Office,
HM Revenue and Customs,
BX9 1BX,
United Kingdom
To Change a Claim
You can make changes to your claims, if you identify that you have not included the full amount. You can make these changes online or make an amended claim through post.
If you make changes to your claim through post, please make sure to mark it as ‘revised claim’ and refer it to the original claim along with the full amount you are claiming.
Contacts
Contact HMRC if you’ve been waiting more than 40 working days to get your refund.