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HMRC internal manual

Construction Industry Scheme Reform Manual

Deductions: SA subcontractors: current year credit claimed against arrears

CISR75600 Action guide contents

Current year CIS deductions should not be used against any SA year Payments on Account or Balancing Charges. This is because Payments on Account and Balancing Charges should already have been calculated on the basis that deductions are being made at source.

You should refer to the SA manual (SAM) at SAM40040 for guidance if a claim to use CIS deductions made in the current year is submitted to cover earlier year’s arrears.