Claim repayment of subcontractor deductions

Use the Construction Industry Scheme (CIS) form CIS40 if you're an individual, to claim repayment of subcontractor deductions during the current tax year.


Claim online (sign in using Government Gateway)

Claim by post


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
  • fill in form on-screen, print it off and post it to HMRC

To use the online service, you need a Government Gateway user ID and password. If you do not have a user ID, you can create one when you use the service.

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 cannot save a partly completed form so we suggest you gather all your information together before you begin to fill it in.

Use form CIS41 to claim a partner’s repayment of subcontractor deductions.

Published 4 April 2014
Last updated 23 May 2018 + show all updates
  1. Claim a repayment online form link updated.

  2. CIS40 (English and Welsh) has been updated to reflect new tax year changes.

  3. An online forms service is now available.

  4. CIS40 (English and Welsh) has been updated to reflect new tax year changes.

  5. Welsh version of form CIS40 added to the page.

  6. First published.