Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Construction Industry Scheme Reform Manual

From
HM Revenue & Customs
Updated
, see all updates

Deductions: overview: introduction

This paragraph is an overview of the arrangements for allowing credit or making repayments for deductions made under the Construction Industry Scheme.

The section covers the general arrangements for dealing with credits for CIS deductions. It outlines the legal basis and the general principles of the deductions process and the claims procedures for subcontractors seeking credit or repayment for deductions made. It also covers the detail on handling specific non-standard claims and cases.

Generally, there are two types of repayment that you will encounter; in-year repayment and standard end of year repayment on submission of the subcontractor’s SA return, or form P35 (for non RTI years), or Employment Payment Summary (EPS) returns (for RTI years), where the subcontractor is a company. In-year repayments may be made informally where a deduction has been made in error or formally under the provisions of SI2005/2045 reg 17.

You will find guidance on these at the following links:

Repayments for SA subcontractors CISR75000  
     
In-year repayments for SA subcontractors CISR75030  
Repayments for CTSA subcontractors CISR76000  
In-year repayments for CTSA subcontractors CISR76020