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

HMRC internal manual

Construction Industry Scheme Reform Manual

Deductions: SA subcontractors: claims for credit in SA returns

CISR75600 Action guide contents


Detailed guidelines for dealing with CIS deduction claims in SA returns are contained in SAM120000.

How claims for credit are made

A subcontractor can 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 Statement (PDS) with the return but is under no obligation to so do.

Verification of deductions claimed

When a subcontractor claims credit for CIS deductions on their self-assessment return, as part of the capture process of that return an automated comparison is made between the deductions shown on the self-assessment return, and the payments made to the subcontractor by all of their contractors during the year as shown by CIS. The results of this comparison will show in the ‘Payment details’ window in the CIS function ‘View Customer’ (See CISR90210).

A detailed explanation of the way this comparison works and the possible results reached is in the Self-Assessment Manual (SAM) at SAM121230.


Repayment is possible under TMA70\s59B where the total amount deducted for any year exceeds the aggregate of

  • any Income Tax and Class 4 NIC payable on the trading profits for the year of deduction (whether or not yet due and payable)
  • any Income tax and Class 4 NIC on the trading profits remaining unpaid for any other (usually earlier) year.

Refusal of credit

See CISR75050 for guidance relating to the refusal or reduction of claims to credit for deductions suffered.

Following year’s payment on account

The level of deductions made against payments received by the subcontractor for one year can be taken into account in a claim to reduce the level of payments on account for the next year.