Claim a refund of Construction Industry Scheme deductions if you're a limited company or an agent
Get a refund of your Construction Industry Scheme (CIS) deductions if 测辞耻바카라 사이트檝别 paid too much tax or National Insurance.
Who can make a claim
You can claim a repayment of your Construction Industry Scheme (CIS) deductions if:
- you바카라 사이트檙e a limited company subcontractor, or an agent of a limited company
- 测辞耻바카라 사이트檝别 paid too much tax or National Insurance
If you submit your return before the filing deadline of 5 April, your records may not show all deductions for the previous tax year. This may cause delays or an incorrect payment.
What you바카라 사이트檒l need
To make a claim, you바카라 사이트檒l need to give your:
- company name, telephone number and address
- PAYE reference number
- company unique tax reference
- estimated overpayment amount
You바카라 사이트檒l need to provide details of amounts owed or becoming due if you want us to deduct your repayment from:
- Corporation Tax 바카라 사이트� include your Corporation Tax unique tax reference
- VAT聽바카라 사이트� include your registration number
- PAYE 바카라 사이트� include your PAYE reference
If you want us to pay the refund into a bank or building society account, you바카라 사이트檒l need to provide the:
- bank or building society name
- bank account number
- sort code
- account holder바카라 사이트檚 name
Additional supporting information
You do not have to send any additional supporting information with your claim unless you are claiming for the current year. We may request further details if your claim does not match your records.
To support a current year claim you should include any related:
- Payment and Deduction statements (PDS)
- bank statements
You need to submit your claim with a completed form R38 or signed authority if you want HMRC to pay an agent or other nominated representative.
Claim online
To claim online you바카라 사이트檒l need to sign in with your 바카라 사이트 Gateway User ID and password (if you do not have a user ID, you can create one when you first try to sign in).
If you바카라 사이트檙e an agent, you will need to use the 바카라 사이트 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.
Claim by post
If you바카라 사이트檙e unable to claim online you can claim by post.
To claim by post you바카라 사이트檒l need to gather your information and send it to HMRC in a written request marked as 바카라 사이트�CIS바카라 사이트�.
Where to send your written claim
PT Operations North East England
HM Revenue and Customs
BX9 1BX
United Kingdom
Change a claim
You can amend your claim if you find that you have not included the full amount. You can either use the online form, or make an amended claim by post.
If you amend your claim in writing:
- mark it 바카라 사이트榬evised claim바카라 사이트�
- tell us the full amount you바카라 사이트檙e claiming
- refer back to your original claim
For more information on the Construction Industry Scheme
Contact Construction Industry Scheme: general enquiries if you have a question about your CIS offset or if 测辞耻바카라 사이트檝别 been waiting more than 40 working days to get your refund.
Updates to this page
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A new link has been added for claiming online. Information has been updated about what you'll need to do to claim by post.
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You now need to make claims for the current tax year by post and include related information to support your claim.
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The 'Contacts' section has been updated to include information about who to contact if you have a question about your CIS offset.
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Guidance on how to claim online has been updated.
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Information for agents making a claim has been added.
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The 'Claim online' section has been updated to include information about what may happen if you submit the return before the filing deadline.
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First published.