Claim a refund of Construction Industry Scheme deductions if you're a limited company or an agent

You can claim a repayment of your Construction Industry Scheme deductions if you’re a limited company subcontractor, or an agent of a limited company, and you’ve paid too much tax or National Insurance.

Claim online

If you are an agent, you will need to use the Government Gateway user ID you use to sign in to your agent services account to claim a repayment online.

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

Agents cannot access the Construction Industry Scheme repayment form in their agent services account.

You need to submit your claim by post if you want HMRC to pay an agent or other nominated representative.

Claim by post

Write to us and make sure that you include:

• your full company name
• your PAYE reference numbers
• the reasons for the overpayment
• a completed R38 form if you want your refund to be paid to an agent or other representative

If you want us to pay the refund into a bank account, you’ll need to provide the:

• bank account number
• sort code
• account holder’s name

If you want us to deduct your repayment from other amounts you owe for:

• 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

You do not have to send any supporting information with your claim, but we may request further details if your claim does not match their records.

Mark your claim ‘CIS’ and send it to:

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 ‘revised claim’ and tell us the full amount you’re claiming — but refer back to your original claim.

Contacts

Contact Construction Industry Scheme: general enquiries if you have a question about your CIS offset or if you’ve been waiting more than 40 working days to get your refund.