Guidance

Claim a refund of Construction Industry Scheme deductions if you're a limited company

Get a refund of your Construction Industry Scheme (CIS) deductions if you’ve paid too much tax or National Insurance.

You can claim a repayment of your CIS deductions if you’re a limited company subcontractor and you’ve paid too much tax or National Insurance.

Claim online

Claim a repayment online using the form.

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

If you submit your return before the filing deadline of 5 April, your records may not show all deductions for the previous tax year. This may cause delays or an incorrect payment.

You need to submit your claim by post if you want HMRC to pay an agent or other nominated representative.

Claim by post

Write to HMRC and make sure that you include:

  • your full company name
  • your PAYE reference number(s)
  • the reasons for the overpayment
  • a completed R38 form if you want your refund to be paid to an agent or other representative

If you want HMRC to pay the refund into a bank account, you’ll need to provide the:

  • bank account number
  • sort code
  • account holder’s name

If you want HMRC to deduct your repayment from other amounts you owe for:

  • Corporation Tax - include your Corporation Tax unique tax reference and either the end date of your accounting period or accounting period number
  • VAT - your registration number and the VAT Return period
  • other liabilities - include type of charge, year or period it refers to and any reference numbers you have

You do not have to send any supporting information with your claim, but HMRC may request further details if your claim does not match their records.

Mark your claim ‘CIS’ and send it to:

National Insurance Contributions and Employer Office
HM Revenue and Customs
BX9 1BX
United Kingdom

Change a claim

You can amend your claim if you find that you have not included the full amount. You can either use the online form, or make an amended claim by post.

If you amend your claim in writing, mark it ‘revised claim’ and state the full amount you’re claiming - but refer back to your original claim.

Contacts

Contact HMRC if you’ve been waiting more than 40 working days to get your refund.

Published 20 July 2017
Last updated 8 June 2018 + show all updates
  1. The 'Claim online' section has been updated to include information about what may happen if you submit the return before the filing deadline.
  2. First published.