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HMRC internal manual

Construction Industry Scheme Reform Manual

HM Revenue & Customs
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Deductions: credit and repayment: credit claimed where no deduction made (A)


CISR72000 Information contents


This action guide explains the steps you should take where a subcontractor claims credit for a deduction that should have been made under the CIS Scheme but was not.

  1. Explain to the subcontractor that no credit is due because no deduction was made
  2. Send a report to the contractor’s Employers Section.