Guidance

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 you’ve paid too much tax or National Insurance.

From:
HM Revenue & Customs
Published
20 July 2017
Last updated
631 AprilOctober 2024 — See all updates

Who can make a claim

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

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 you’ll need

To make a claimclaim, online or by post, you’ll need to give your:

  • company name, telephone number and UK address
  • PAYE reference numbersnumber
  • company unique tax reference
  • estimated overpayment amount

IfYou’ll need to provide details of amounts owed or becoming due if you want us to deduct your repayment from other amounts you owe for:from:

  • Corporation Tax — include your Corporation Tax unique tax reference
  • VAT — andinclude either the end date of your accountingregistration period or accounting period number
  • VATPAYE — include your registrationPAYE numberreference

If andyou thewant VATus Returnto period

  • otherpay liabilitiesthe —refund includeinto typea ofbank charge,or yearbuilding orsociety periodaccount, ityou’ll refersneed to andprovide anythe:

    • bank referenceor numbersbuilding yousociety havename
    • bank account number
    • sort code
    • account holder’s name

    Additional supporting information

    You do not have to send any additional supporting information with your claim,claim butunless weyou are claiming for the current year. We may request further details if your claim does not match theiryour records.

    IfTo yousupport want us to pay the refund into a bankcurrent oryear buildingclaim societyyou account,should you’llinclude needany to provide the:related:

    • bankPayment orand buildingDeduction societystatements name(PDS)
    • bank account numberstatements
    • sort code
    • account holder’s name

    You need to submit your claim by post with a completed form R38 or signed authority if you want HMRC to pay an agent or other nominated representative.

    Claim online

    CurrentTo yearclaim claimsonline shouldyou’ll beneed madeto bysign post.in Towith support your claim,Government Gateway User ID and password (if you shoulddo includenot anyhave related:

    • Paymenta anduser DeductionID, statementsyou (PDS)
    • bankcan statements

    Claimcreate online

    Claimone awhen repaymentyou online.first try to sign in).

    If youyou’re 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.account.

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

    If youStart submitnow your

    Claim returnby beforepost

    If theyou’re filingunable deadlineto ofclaim 5online April,you yourcan recordsclaim mayby notpost.

    To showclaim allby deductionspost foryou’ll theneed previousto taxgather year.your Thisinformation mayand causesend delaysit orto anHMRC incorrectin payment.

    Claima bywritten post

    Markrequest yourmarked claimas ‘CIS’’.

    Where andto send ityour to:

    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, writing:

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

      claim

    ContactsFor more information on the Construction Industry Scheme

    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.

    • Updates to this page

    Published 20 July 2017
    Last updated 631 AprilOctober 2024 + show all updates

    1. A new link has been added for claiming online. Information has been updated about what you'll need to do to claim by post.

    2. You now need to make claims for the current tax year by post and include related information to support your claim.

    3. The 'Contacts' section has been updated to include information about who to contact if you have a question about your CIS offset.

    4. Guidance on how to claim online has been updated.

    5. Information for agents making a claim has been added.

    6. The 'Claim online' section has been updated to include information about what may happen if you submit the return before the filing deadline.

    7. First published.

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