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CIS repayments for Limited Company subcontractors


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Limited company subcontractor’s repayment iForm

If you are a limited company subcontractor and haven’t been able to off-set your company’s Constructions Industry Scheme (CIS) deductions against other PAYE liabilities during the year, you may need to claim a repayment after the end of the tax year. We have recently introduced a new Repayment iForm, which will make the CIS repayment claim process much more efficient. Rather than writing in to claim a repayment, a limited company subcontractor can log into the Government Gateway and submit their claim using the Repayment iForm, which will be the most direct route to the right team in HMRC. 

Any claims for repayment to be issued to an agent or nominee still need to be submitted in writing with a form R38. Please also allow 40 working days for a reply to your claim. 

Find out more information about CIS repayment claims for limited company subcontractors, on GOV.UK 


CIS Online service-issues and action to take

If you experience any issues using CIS online services, whether verifying subcontractors for CIS online, or filing returns, please see our service availability and issues page, which will help you to solve your issue. If your issue is not listed, please contact the Online Services helpdesk. You should not contact the CIS helpline, as CIS helpline advisors cannot help with online issues.


Amending CIS returns using commercial software

The CIS Helpline have received a few calls from contractors using commercial software, about being unable to amend their CIS returns online. Please ensure that you have updated your software to a version that allows your returns to be amended online. Any issues with your commercial software should be discussed with your provider.