How long does a CIS tax rebate take?

There is no fixed timescale. HMRC's processing and any checks it needs to make affect the timing. Complete records help with the claim, but we cannot promise a repayment date.

How much CIS rebate will I get?

It depends on your income, allowable expenses, CIS deductions and the tax you owe. There is no useful average that tells you your own result. We check the records and prepare the calculation; a refund is not guaranteed.

Can I claim a CIS rebate for previous years?

Amendments are normally possible within 12 months of the filing deadline. For older years, the options depend on the circumstances and the relevant claim rules. Talk to us with the original returns and deduction records so we can check what is possible.

What if I've lost my CIS statements?

Ask each contractor for copies of the missing deduction statements. Keep your invoices and bank records too, but do not assume a bank payment proves how much CIS tax was deducted. We can help identify gaps and check the figures.

Do I need to be registered for CIS?

A subcontractor does not have to register, but unregistered subcontractors usually face a higher deduction rate. Contractors have separate registration duties. Your role and the work you do determine what applies, and registration does not guarantee a refund.

Can a limited company get a CIS refund?

Yes. A company normally reports CIS deductions suffered through an Employer Payment Summary and offsets them against PAYE and National Insurance liabilities. Any amount left can be claimed from HMRC after the tax year ends, using its repayment process.

Guides

Last updated 14 October 2026

CIS tax rebates explained

How CIS deductions work, the records you need and how sole traders and limited companies claim back tax they have overpaid.

What CIS is and why you may have overpaid

Under the Construction Industry Scheme (CIS), contractors deduct tax from payments for qualifying construction work. The usual deduction rates are 20% for registered subcontractors, 30% for those not registered and 0% for subcontractors with gross payment status.

Deductions are taken before your full allowable expenses and personal allowance are considered. They are payments towards your tax, not a final tax calculation. Many sole-trader subcontractors have paid more than they owe by the end of the year, but a refund is not guaranteed.

How sole traders claim

A sole trader claims through their Self Assessment return after the tax year ends on 5 April. The return reports business income, allowable expenses and CIS tax already deducted. HMRC compares those deductions with what you owe.

You can file as soon as the tax year has ended and you have the information needed. You do not have to wait until January to send the return.

Expenses you may be able to claim

Allowable business expenses can reduce your taxable profit, subject to the rules. Private costs are not business expenses, and mixed-use costs need to be split. Equipment and training can have particular rules, so keep the evidence and ask if you are unsure.

Tools and materials you pay for
Protective clothing needed for your work
Allowable business vehicle costs
The business part of phone costs
Training that meets the relevant business expense rules

Records to keep

Keep CIS deduction statements from every contractor, along with your invoices and bank records. Keep expense receipts in Dext so the supporting documents are available when your return is prepared. Check statements as they arrive rather than leaving gaps until year end.

How limited companies reclaim CIS deductions

Limited companies normally report CIS deductions suffered through an Employer Payment Summary (EPS). During the year, these can be offset against PAYE and National Insurance liabilities. The company should not claim them through the director's personal return.

After the tax year ends, any remaining amount can be claimed from HMRC using its repayment process. Complete payroll reporting and deduction records are important.

Common reasons for delay

Missing deduction statements, figures that do not match what contractors reported and HMRC security checks can delay a claim. Correct records help us explain the figures and respond if HMRC asks for more information.

How long does it take?

There is no fixed timescale. It depends on HMRC's processing and any checks it needs to make. We can prepare the return or claim and help with questions, but we cannot promise a repayment date.

Need help checking your CIS deductions? Let's talk in a free proposal meeting.

Written by Bee Motion

Bee Motion Accounting Limited

This guide is general information, not advice for your individual circumstances. It reflects the rules at the last-updated date. Speak to us if you need help checking your position.