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HMRC internal manual

Construction Industry Scheme Reform Manual

From
HM Revenue & Customs
Updated
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Deductions: CTSA subcontractors: claims to credit for CIS deductions made before 6th April 2002.

Credit for CIS deductions made in periods up to and including the year ended 5 April 2002 should normally be used against tax due for the accounting period in which they are suffered. For years before 6t h April 2002 the CIS deductions were claimed on the company return form CT600. However for more detailed information you should refer to the CIS manual (for periods up to 5t h April 2007) references CIS7307 and CIS7309.

Claims to repayment and repayment interest for years ended 5 April 2002 and earlier

Up to 5 April 2002, SI1993/743 reg 20(1) gives a company the right to the repayment of any excess CIS deductions suffered in an accounting period in certain circumstances. For further details refer to the CIS manual (for periods up to 5t h April 2007) and the guidance at CIS7313.