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

Who can make a claim

You can claim a repayment of your Construction Industry Scheme (CIS) deductions if if:

• you’re a limited company subcontractor, or an agent of a limited company, and company
• you’ve paid too much tax or National Insurance.

ClaimWhat onlineyou’ll need

If youor areby anpost, agent,you’ll you will need to usegive theyour:

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• PAYE toreference signnumbers
• company inunique totax yourreference
• estimated agentoverpayment services account to claim a repayment online.
  amount

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

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

IfYou youneed want us to deductsubmit your repaymentclaim fromby otherpost amountswith a completed form R38 if you owewant for:

• CorporationHMRC Taxto —pay includean youragent Corporationor Taxother uniquenominated taxrepresentative.

  Current referenceyear andclaims eithershould thebe endmade dateby ofpost. To support your accountingclaim, periodyou orshould accountinginclude periodany numberrelated:

  • Payment and Deduction statements (PDS)
  • bank statements
  VAT

  Claim — youronline

  Claim registrationa numberrepayment andonline.

  If theyou VATare Returnan period

• otheragent, liabilitiesyou —will includeneed typeto ofuse charge,the yearGovernment orGateway perioduser itID refersyou use to andsign anyin referenceto numbersyour youagent have

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

Claim by post

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.