Construction Industry Scheme: individual's repayment claim (CIS40)
- HM Revenue & Customs
- Part of:
- Construction Industry Scheme forms and publications and Construction Industry Scheme (CIS)
- First published:
- 4 April 2014
- Last updated:
- 6 October 2016, see all updates
Use the online forms service if you're in business on your own and want to claim repayment of subcontractor deductions during the current tax year.
Ref: CIS40 https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/PersonalTax_iForms/1.0/CIS40_20167&template=CIS40.xdp
If you’re a self-employed subcontractor use the online form to make a claim for repayment of pay deductions in the current tax year. Use your tax return instead of this form if you’re making your claim after the end of the tax year.
You can either:
- use the online form service (sign in to, or set up a Government Gateway account)
- fill in form on-screen, print it off and post it to HM Revenue and Customs
If you use the online form, you’ll get a reference number that you can use to track the progress of your form.
Before you start using the postal form
If you’re using an older browser, for example Internet Explorer 8, you’ll need to update it or use a different browser. Find out more about browsers.
You’ll need to fill in the form fully before you can print it. You can’t save a partly completed form so we suggest you gather all your information together before you begin to fill it in.
Related forms and guidance
CIS41: partner’s repayment claim
Use form CIS41 if you are in a partnership to claim repayment of subcontractor deductions during the current tax year.
Published: 4 April 2014
Updated: 6 October 2016
- An online forms service is now available.
- CIS40 (English and Welsh) has been updated to reflect new tax year changes.
- Welsh version of form CIS40 added to the page.
- First published.