CISR72050 - Deductions: credit and repayment: subcontractor claims procedure

| CISR72600 | Action guide contents | |—————————————————————————————————–|———————–|

This chapter of the CIS guidance covers the evaluation of claims as follows

  • SA cases: See CISR75010 for guidance on this.
  • CTSA cases: See CISR76010 for guidance on this.
  • Special cases: the action guides in this section

Claims after the end of the tax year

A subcontractor may claim credit for deductions in an SA return by completing the relevant box in the return. The subcontractor may also submit the Payment and Deduction Statements (PDS) with the SA return - but is under no obligation to do so.

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Credit against arrears

Exceptionally, a subcontractor may claim credit for a deduction against an earlier year’s arrears by submitting a payment and deduction statement (See CISR75060 for further details).

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In-year repayments

SA subcontractors may also claim ‘in-year’ repayments arising from Scheme deductions by submitting one or more Payment and Deduction Statements with form CIS40 or CIS41. See CISR75030 for guidance on ‘in-year’ repayments in SA cases.

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Special claims

Subcontractors may occasionally make claims for credit outside the above categories. Non-standard claims are dealt with in the action guides in this section but see CISR75030 where the subcontractor is seeking an informal in-year repayment.