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.
Who can make a claim
You can claim a repayment of your Construction Industry Scheme (CIS) deductions if:
- you’re a limited company subcontractor, or an agent of a limited company
- you’ve paid too much tax or National Insurance.
What you’ll need
To make a claim online or by post, you’ll need to give your:
- company name, telephone number and UK address
- PAYE reference numbers
- company unique tax reference
- estimated overpayment amount
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 — include 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.
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
You need to submit your claim by post with a completed form R38 if you want HMRC to pay an agent or other nominated representative.
Current year claims should be made by post. To support your claim, you should include any related:
- Payment and Deduction statements (PDS)
- bank statements
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.
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.
Claim by post
Mark your claim ‘CIS’ and send it to:
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 ‘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.
Updates to this page
Last updated 6 April 2024 + show all updates
-
You now need to make claims for the current tax year by post and include related information to support your claim.
-
The 'Contacts' section has been updated to include information about who to contact if you have a question about your CIS offset.
-
Guidance on how to claim online has been updated.
-
Information for agents making a claim has been added.
-
The 'Claim online' section has been updated to include information about what may happen if you submit the return before the filing deadline.
-
First published.