CIS returns and CIS tax rebates, handled for you

There is no single timescale. It depends on the type of claim, whether HMRC needs checks and whether the records are complete. We can help prepare the claim and explain the process, but cannot promise a repayment date.

A sole trader normally reports business income and CIS deductions through Self Assessment. HMRC works out whether the tax already deducted exceeds the tax due. Keep your contractor deduction statements so the figures can be checked.

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

Your role determines which registration you need. A business paying subcontractors for construction work may have contractor duties, while a subcontractor receives payments under CIS. Some businesses have both roles.

Keep invoices, payment records, deduction statements and evidence of relevant expenses. Contractors also need records supporting subcontractor verification and monthly returns. Complete records help avoid missing deductions or incorrect reporting.

Contractors normally send a CIS return each tax month covering payments made to subcontractors. You do not have to file a return for a month in which you made no payments, but you should tell HMRC if you will not be paying any subcontractors for the next six months, so they do not expect a return. We can keep track of this for you.